Reading Tea Leaves: The Oral Argument In Dawson V. Steager

Law360 (December 11, 2018, 4:38 PM EST) -- On Dec. 3, 2018, the U.S. Supreme Court heard oral argument in James Dawson and Elaine Dawson v. Dale W. Steager, West Virginia State Tax Commissioner.[1] In Dawson, West Virginia's Supreme Court upheld West Virginia's statute that taxes the pensions paid to federal law enforcement retirees living in the Mountain State while simultaneously exempting from state income taxation the pensions received by certain state law enforcement retirees.

Predicting a Supreme Court decision from the justices' comments in oral argument is like reading tea leaves: Sometimes the magic works; sometimes it doesn't. With that qualification, I venture that the concerns raised by...

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