DAWSON v. STEAGER

No. 17-419.

139 S.Ct. 698 (2019)

James DAWSON, et ux., Petitioners v. Dale W. STEAGER, West Virginia State Tax Commissioner.

Supreme Court of United States.

Decided February 20, 2019.


Attorney(s) appearing for the Case

Lawrence D. Rosenberg , Washington, DC, for the petitioners.

Michael R. Huston , for the United States as amicus curiae, by special leave of the Court, supporting the petitioners.

Solicitor General Lindsay S. See , for the respondent.

Anne Marie Lofaso , West Virginia University, College of Law, Supreme Court, Litigation Clinic, WVU Law Center, Morgantown, WV, John M. Allan , Jones Day, Atlanta, GA, David E. Cowling , Dallas, TX, Lawrence D. Rosenberg , Victoria Dorfman , Mark C. Savignac , Chris Pagliarella , Jones Day, Washington, DC, Meghan Sweeney Bean , Jones Day, Detroit, MI, for petitioners.

Patrick Morrisey , Attorney General, Office of the, West Virginia, Attorney General, Lindsay S. See , Solicitor General, Katherine A. Schultz , Senior Deputy, Attorney General, Thomas T. Lampman , Sean M. Whelan , Assistant Attorneys, General, for respondent.


If you spent your career as a state law enforcement officer in West Virginia, you're likely to be eligible for a generous tax exemption when you retire. But if you served in federal law enforcement, West Virginia will deny you the same benefit. The question we face is whether a State may discriminate...

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