id	keyword
ftr-498	state
ftr-498	court
ftr-498	tax
ftr-498	federal
ftr-498	state tax
ftr-498	justice
ftr-498	harper
ftr-498	mckesson
ftr-498	u.s
ftr-498	cases
ftr-498	retroactive
ftr-498	supreme court
ftr-498	davis
ftr-498	retirees
ftr-498	income tax
ftr-498	state retirees
ftr-498	government
ftr-498	state income
ftr-498	law
ftr-498	refund
ftr-498	taxes
ftr-498	state law
ftr-498	opinion
ftr-498	o'connor
ftr-498	clause
ftr-498	retroactivity
ftr-498	decision
ftr-498	relief
ftr-498	state court
ftr-498	tax cases