Cases

Dale W. Steager, State Tax Commissioner v. James Dawson and Elaine Dawson,

Case Number:
16-0441
Case Date:
25-04-2017
Case Issue:

Petitioner appeals the decision of the Circuit Court of Mercer County that found that West Virginia Code ยง 11-21-12(c)(6) violates the doctrine of intergovernmental tax immunity, as it favors retired state and local law enforcement officers over retired federal law enforcement officers.