Dawson v. Steager

Argument:  December 3, 2018
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Dawson:  The provision of the West Virginia Code that exempts retirement income from state taxation for local firefighters and state law enforcement officers, but not federal marshals, DISCRIMINATES based on the source of pay or compensation in violation 4 U.S.C. § 111.

Steager:  The provision of the West Virginia Code that exempts retirement income from state taxation for local firefighters and state law enforcement officers, but not federal marshals, DOES NOT DISCRIMINATE based on the source of pay or compensation in violation 4 U.S.C. § 111.

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