Supreme Court of the United States / October Term 2018

Dawson v. Steager

Decided February 20, 2019. Neil M. Gorsuch delivered the opinion of the Court.

Docket 17-419 · 586 U.S. 171 · Cited 14 times

Holding

By taxing the federal pension benefits of U. S. Marshals Service retiree Dawson, while exempting from taxation the pension benefits of certain state and local law enforcement officers, West Virginia unlawfully discriminates against Mr. Dawson as 4 U. S. C. §111 forbids.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

Official text

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Source: Supreme Court of the United States, slip opinions (2019). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-02. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).