Messer v. Nixon

Messer v. Nixon is a 2014 Missouri state court case challenging the acceptance of joint state income tax returns from same-sex couples. The case was filed on January 9, 2014 under case number 14AC-CC9. It is assigned to Judge Jon Edward Beetem.

Background
On January 9, the plaintiffs, four heterosexual Missouri taxpayers, filed a complaint against the Governor, the Acting Director of the state Department of Revenue, the Department itself, and the State of Missouri. They sought to have Executive Order 13-14, which directed the Department of Revenue to accept joint state income tax returns from same-sex couples who were legally married in other states, declared to be in violation of the state constitutional ban on same-sex marriages.

On February 7, the plaintiffs filed an amended complaint. The plaintiffs removed the contention that they were suing as representatives of the Missouri Baptist Convention, the Christian Life Commission, or the Missouri Family Policy Council, and now are only suing only as individual taxpayers. There were also several added claims:
 * The plaintiffs have standing to sue because they raised money for the marriage amendment, and because they voted for it.
 * The state constitution says the state's ability to rely on federal definitions for the purpose of taxation is limited to the definition of "income", and that using the federal definition of "spouse", "husband", "wife", and "marriage" for taxation purposes separately violates that provision.
 * The Governor's executive order has the effect of reducing the tax burden on same-sex couples, so it violates another provision of the state constitution which requires the state Department of Revenue to "collect all taxes and fees payable to the state as provided by law".
 * The state constitution gives the power of taxation exclusively to the legislature, so the Governor has no authority to modify it.

On February 20, the defendants filed their answer to the amended complaint.

On February 24, a same-sex couple from Missouri filed a motion to intervene as a defendant. The plaintiffs opposed this, but on March 28, the court granted the couple's motion.

On March 26, the plaintiffs filed a motion for a temporary restraining order (TRO), immediately preventing the state from accepting joint tax returns from married same-sex couples. The court denied the motion for TRO on April 4, citing the fact that any alleged harm suffered by the plaintiffs, being purely financial in nature, is not irreparable, and that given the proximity to the filing deadline of April 15, any TRO issued now would be of limited effect since many taxpayers affected would have previously filed.

A status hearing and trial setting is scheduled for May 2 at 9am CT. The court has advised the parties to be prepared to discuss what sort of hearing would be required and what dates they would be available for trial, if that is necessary.

Timeline

 * 2014-01-09: #1: [[Media:Messer v. Nixon Petition for Declaratory Judgment.pdf|Petition for Declaratory Judgment]]
 * 2014-01-09: Exhibit 1: [[Media:Messer v. Nixon Exhibit 1.pdf|Executive Order 13-14]]
 * 2014-01-09: Exhibit 2: [[Media:Messer v. Nixon Exhibit 2.pdf|IRS Bulletin 2013-38]]
 * 2014-01-09: Exhibit 3: [[Media:Messer v. Nixon Exhibit 3.pdf|Missouri Revised Statutes (MRS) §143.091]]
 * 2014-01-09: Exhibit 4: [[Media:Messer v. Nixon Exhibit 4.pdf|MRS §143.031]]
 * 2014-02-07: #12: '''[[Media:Messer v. Nixon First Amended Petition.pdf|First Amended Petition for Declaratory Judgment]]
 * 2014-02-07: Exhibit 1: [[Media:Messer v. Nixon FAP Exhibit 1.pdf|Executive Order 13-14]]
 * 2014-02-07: Exhibit 2: [[Media:Messer v. Nixon FAP Exhibit 2.pdf|IRS Bulletin 2013-38]]
 * 2014-02-07: Exhibit 3: [[Media:Messer v. Nixon FAP Exhibit 3.pdf|MRS §143.091]]
 * 2014-02-07: Exhibit 4: [[Media:Messer v. Nixon FAP Exhibit 4.pdf|MRS §143.031]]
 * 2014-02-20: #13: [[Media:Messer v. Nixon Defendants Answer to First Amended Petition.pdf|Defendants' Answer]]
 * 2014-02-24: #15: [[Media:Messer v. Nixon Intervenors' Answer.pdf|Intervenors' Answer]]
 * 2014-02-24: #14: [[Media:Messer v. Nixon Motion to Intervene.pdf|Motion to intervene]]
 * 2014-02-24: #16: [[Media:Messer v. Nixon Suggestions in Support of MTI.pdf|Suggestions in support]] filed by potential intervenors
 * 2014-02-24: #17:
 * 2014-02-26: #18: Hearing scheduled for March 28, 2014 at 9:00 a.m.
 * 2014-02-27: #19: Deadline for responses set at March 15, 2014
 * 2014-03-17: #21: filed by plaintiffs
 * 2014-03-24: #22: filed by potential intervenors
 * 2014-03-28: #29: Motion to intervene sustained
 * 2014-03-26: #27: [[Media:Messer v. Nixon Motion for TRO.pdf|Motion for Temporary Restraining Order]] filed by plaintiffs
 * 2014-03-26: #25: [[Media:Messer v. Nixon Suggestions in Support of TRO.pdf|Suggestions in support]] filed by plaintiffs
 * 2014-03-26: [[Media:Messer v. Nixon Affidavit of Don Hinkle.pdf|Affidavit of Don Hinkle]]
 * 2014-03-26: Attachment 1: [[Media:Messer v. Nixon Jonathan Turley paper.pdf|Jonathan Turley Paper]]
 * 2014-03-26: Attachment 2: [[Media:Messer v. Nixon Jonathan Turley article.pdf|Jonathan Turley Article]]
 * 2014-03-26: #26:
 * 2014-03-26: #28:
 * 2014-03-28: #30: Hearing scheduled for April 3, 2014 at 3:00 p.m.
 * 2014-04-02: #32:
 * 2014-04-03: #35: Hearing held, evidence received
 * 2014-04-04: #36: [[Media:Messer v. Nixon Order denying TRO.pdf|Order denying TRO]]