HARPER v. VIRGINIA DEPT. OF TAXATION

Record Nos. 900770, 900792.

401 S.E.2d 868 (1991)

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

Supreme Court of Virginia.

March 1, 1991.


Attorney(s) appearing for the Case

Michael J. Kator (Stephen A. Bryant, W. Lester Duty, Mary-Leslie Duty, Gregory S. Hooe, Duty and Duty, Traylor & Morris, on briefs), for appellants in Record No. 900770.

Joseph Hyman (Lawrence E. Lewy, George J. Rabil, on briefs), for appellants in Record No. 900792.

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

Present: CARRICO, C.J., COMPTON, STEPHENSON, WHITING, LACY, and HASSELL, JJ., and COCHRAN, Retired Justice.


STEPHENSON, Justice.

In Davis v. Michigan Dept. of Treasury, 489 U.S. 803, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989), the Supreme Court of the United States declared that state taxation of pension income of retired federal government employees, while exempting from taxation pension income of retired state government employees, violated the doctrine of intergovernmental tax immunity embodied in the supremacy clause of the Constitution...

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