James Dawson, Petitioners v. Dale W. Steager, West Virginia State Tax Commissioner

Summary

The Court held that West Virginia's tax exemption for state law‑enforcement retirees that denied the same benefit to former federal law‑enforcement retirees violates 4 U.S.C. §111 because it discriminates on the basis of the source of compensation. The judgment of the West Virginia Supreme Court of Appeals was reversed and the case remanded for further proceedings consistent with that holding.