Analysis

Justices Raise Bar On State Tax Discrimination In W.Va. Case

Law360 (February 21, 2019, 3:27 PM EST) -- Following the U.S. Supreme Court’s ruling that West Virginia discriminated in its taxation of federal retiree benefits, experts say states should beware of taxing even minute groups of similarly situated workers differently.

Former federal marshal James Dawson, right, stands outside the U.S. Supreme Court. (AP) In a unanimous and concise opinion by Justice Neil M. Gorsuch, the court found Wednesday that West Virginia’s levy of an income tax on the retirement benefits of former federal marshal James Dawson, but not those of similarly situated state law enforcement officers, was a clear-cut violation of the intergovernmental tax immunity statute.

While the doctrine of...

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