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....
Law360 is on it, so you are, too.
A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.
