Fact-Intensive Tax Cases Likely After High Court W.Va. Ruling

By Edward Zelinsky (March 1, 2019, 5:58 PM EST) -- In Dawson v. Steager,[1] the U.S. Supreme Court struck under 4 U.S.C. Section 111[2] the provisions of West Virginia's state income tax which tax the pension payments received by federal law enforcement retirees while exempting from taxation the pension payments of a relatively small group of state retirees who worked in West Virginia law enforcement. Going forward, Dawson v. Steager establishes that the nondiscrimination inquiry required by 4 U.S.C. Section 111 will entail the kind of fact-intensive determinations of similarly-situated persons required under other nondiscrimination laws such as Title VII — with all of the imprecisions of that fact-intensive approach....

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