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BROWN v. MIERKE

No. 21923.

443 S.E.2d 462 (1994)

191 W.Va. 120

Dallas C. BROWN, Jr., et al., Appellees, v. Alan L. MIERKE, Acting State Tax Commissioner of the State of West Virginia, Appellant.

Supreme Court of Appeals of West Virginia.

Decided March 24, 1994.

Attorney(s) appearing for the Case

Robert W. Kiefer, Jr., Hamb & Poffenbarger, Nelson R. Bickley, Bickley, Jacobs & Barkus, Charleston, for appellees.

Darrell V. McGraw, Jr., Silas B. Taylor, Stephen Stockton, Atty. Gen.'s Office, Charleston, for appellant.

NEELY, Justice.

Subsection (c)(6) of West Virginia Code 11-21-12 [1993] provides for a modification reducing federal adjusted gross income for state income tax purposes in the entire amount a taxpayer receives from, "pensions and annuities ... under any West Virginia police, West Virginia firemen's retirement system or the West Virginia Department of Public Safety Death, Disability and Retirement Fund." As of 1991, the 1,624 retired police and firefighters...

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