SCOTUS Clarifies Tax Immunity Doctrine in Dawson v Steager

SCOTUS Clarifies Tax Immunity Doctrine in Dawson v Steager

In Dawson v Steager, 586 U. S. ____ (2019), the U.S. Supreme Court held that by taxing the federal pension benefits of U.S. Marshals Service retiree James Dawson, while exempting from taxation the pension benefits of certain state and local law enforcement officers, West Virginia unlawfully discriminates against Dawson in violation of 4 U.S.C. §111. The Court’s decision was unanimous.