No. 17-419October Term 2018Decided Feb 20, 2019
Dawson v. Steager
This case is about a West Virginia tax law that taxed the pension of a retired U.S.
Case status
- Current stage
- Decided
- Latest event
- Decision released Feb 20, 2019
- What it's about
This case is about a West Virginia tax law that taxed the pension of a retired U.S. Marshal while exempting the pensions of certain retired state and local law-enforcement officers. The dispute was whether the state could treat federal retirees less favorably than comparable state retirees under the federal rule against discriminatory state taxation of federal pay.
Question presented
1. Whether the doctrine of intergovernmental tax immunity, as codified in 4 U.S.C. 111, prohibits the State of West Virginia from exempting from state taxation the retirement benefits of certain former state law-enforcement officers, without providing the same exemption for the retirement benefits of former employees of the United States Marshals Service? 2. Whether this Court's precedent and the doctrine of intergovernmental tax immunity bar states from exempting groups of state retirees from state income tax while discriminating against similarly situated federal retirees based on the source of their retirement income?
- Case path
Supreme Court of Appeals of West Virginia / Decision released Feb 20, 2019
- Area
Business and Regulation
Timing
Decided February 20, 2019
The Court released its decision on February 20, 2019 without hearing oral argument.
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jul 3, 2026
- Method
- Methodology