4 U.S.C. § 111 — Online Journal — Columbia Undergraduate Law Review

Possible Violations of the U.S. Code by West Virginia

Does West Virginia actively discriminate against former federal government officers through its tax exemption policies? James Dawson, a retired state marshal, believes so. While filing his taxes, Dawson learned that the West Virginia Tax Commissioner grants a tax exemption to retired state officials, but not to retired federal agents: violating 4 U.S. Code Section 111 (4 U.S.C. § 111), which allows for such exemptions as long as “the taxation does not discriminate against the officer or employee because of the source of the pay or compensation.”[1]

Rachel RamendaNovember 11, 20184 U.S.C. § 111, West Virginia, tax law, Dawson v. Steager, Brown v. Mierke, Davis v. Michigan Department of Treasury, Supreme CourtComment