HARPER v. VIRGINIA DEPT. OF TAXATION

Record Nos. 900770, 900792.

410 S.E.2d 629 (1991)

Henry HARPER, et al., v. VIRGINIA DEPARTMENT OF TAXATION. Lawrence E. LEWY, et al. v. VIRGINIA DEPARTMENT OF TAXATION.

Supreme Court of Virginia.

November 8, 1991.


Attorney(s) appearing for the Case

Joseph B. Hyman, Arlington (Lawrence E. Lewy, on briefs), for appellants, in Record No. 900770.

Gail Starling Marshall, Deputy Atty. Gen. (Mary Sue Terry, Atty. Gen., H. Lane Kneedler, Chief Deputy Atty. Gen., Barbara M. Rose, Gregory E. Lucyk, Sr. Asst. Attys. Gen., Barbara H. Vann, Asst. Atty. Gen., on brief), for appellee, in both cases.

Virginia Ass'n of Counties (C. Flippo Hicks, Martin, Hicks & Ingles, Gloucester, on brief), amicus curiae for appellee, in Record No. 900770.

Michael J. Kator, Washington, D.C. (George J. Rabil, Washington, D.C., Stephen A. Bryant, Richmond, W. Lester Duty, Mary Leslie Duty, Chesterfield, Gregory S. Hooe, Richmond, Kator, Scott & Heller, Washington, D.C., on briefs), for appellants, in Record No. 900792.

Present: All the Justices.


STEPHENSON, Justice.

These cases are before us again, having been remanded for our further consideration from the Supreme Court of the United States. ___ U.S. ____, 111 S.Ct. 2883, 115 L.Ed.2d 1049 (1991).

In Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989), the Supreme Court decided that state taxation of pension income of retired federal government employees, while exempting...

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