High court rules for retired US marshal in W.Va. tax dispute

Legal Exams

The Supreme Court said Wednesday that the state of West Virginia unlawfully discriminated against a retired U.S. marshal when it excluded him from a more generous tax break given to onetime state law enforcement officers.

The court ruled unanimously for retired marshal James Dawson.

West Virginia law exempts state law enforcement retirees, including former policemen and firefighters, from paying income tax on their retirement benefits. But retired U.S. Marshals Service employees such as Dawson haven’t been getting that tax advantage.

Justice Neil Gorsuch wrote that because there aren’t any significant differences between Dawson’s former job responsibilities and those of state law enforcement retirees, “we have little difficulty concluding” that West Virginia’s law unlawfully discriminates against Dawson under federal law.

West Virginia had argued that it wasn’t doing anything wrong and that Dawson was getting the same benefit, a $2,000 income tax exemption, that applies to virtually all retired federal, state and local employees in West Virginia. The state said that only a “surpassingly small” number people who participate in specific, state-managed retirement plans get the exemption Dawson wanted to claim.

The U.S. government had backed Dawson, who served in the U.S. Marshals Service from 1987 to his retirement in 2008. He led the Marshals Service in the Southern District of West Virginia for the past six years.

In 2013, he filed paperwork seeking to amend his tax returns for two years and claim the more favorable tax exemption. Dawson said the state owed him $2,174 for 2010 and $2,111 for 2011. State tax officials disagreed, so Dawson took his case to court.

Related listings

  •  Court: Constitutional ban on high fines applies to states

    Court: Constitutional ban on high fines applies to states

    Legal Exams 02/22/2019

    The Supreme Court ruled unanimously Wednesday that the Constitution's ban on excessive fines applies to the states, an outcome that could help efforts to rein in police seizure of property from criminal suspects.Justice Ruth Bader Ginsburg wrote the ...

  • Model in Russian court apologizes for US election claim

    Model in Russian court apologizes for US election claim

    Legal Exams 01/17/2019

    A Belarusian model and self-styled sex instructor who last year claimed to have evidence of Russian interference in the 2016 U.S. presidential election said Saturday that she apologizes to a Russian tycoon for the claim and won't say more about the m...

  • Cancer the latest health woe for resilient Justice Ginsburg

    Cancer the latest health woe for resilient Justice Ginsburg

    Legal Exams 12/25/2018

    Justice Ruth Bader Ginsburg is resting in a New York hospital following surgery to remove two malignant growths in her left lung, the third time the Supreme Court’s oldest justice has been treated for cancer and her second stay in a hospital in...

Our Eugene Oregon Bankruptcy Practice

Since 2005, Erin Uhlemann has helped individuals and families facing financial difficulties file for bankruptcy relief. Erin's compassion and understanding of the law have helped hundreds of Oregonians achieve a financial fresh start. She started Willamette Valley Bankruptcy to focus on helping clients with bankruptcy and debt issues in the Lane County Area. Erin understands that choosing a bankruptcy attorney who makes you feel comfortable and confident can be as difficult as deciding whether to file a bankruptcy case. Because she knows that filing bankruptcy is not something that you planned to do or look forward to doing, Erin strives to make the process as easy as possible.

Because most people facing bankruptcy do not have extra money to pay fees, Willamette Valley Bankruptcy offers low upfront fees and will work with you to set up affordable payment plans to pay attorney fees and court filing fees. Consultations are always free so that you can get the answers you need before making any sort of financial commitment. If you have questions about attorney fees and payment plans, you can call or email today to get these questions answered.

Business News

New York Adoption and Family Law Attorneys Our attorneys have represented adoptive parents, birth parents, and adoption agencies. >> read