Dawson v. Steager

139 S. Ct. 698 (2019)

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Dawson v. Steager

United States Supreme Court
139 S. Ct. 698 (2019)

  • Written by Tanya Munson, JD

Facts

James Dawson (plaintiff) worked for the United States Marshals Service for most of his career. Dawson retired and began looking into the tax treatment of his pension. Dawson discovered that West Virginia did not tax the pension benefits of certain former state law-enforcement employees, but it did tax the benefits of all former federal employees. Dawson’s former job responsibilities were materially identical to those of state retirees who qualified for the tax exemption. Dawson brought suit in district court, alleging that West Virginia violated 4 U.S.C. § 111. The statute allowed state taxation of the pay or compensation of officers or federal employees of the United States so long as the taxation did not discriminate against the officer or employee based on the source of the pay or compensation.

Rule of Law

Issue

Holding and Reasoning (Gorsuch, J.)

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