Justices Will Side With Federal Retirees In W.Va. Tax Case
By Edward Zelinsky
Law360 - James Dawson is a retired U.S. marshal who resides in West Virginia. He receives a pension from the Federal Employees Retirement System, or FERS. Because Dawson is less than 65 years old, he excludes for West Virginia income tax purposes the first $2,000 of his annual retirement income. West Virginia taxes the rest of Dawson’s FERS pension.