Overview of Spring Term 2019 Supreme Court Tax Decisions
In its 2019 Spring Term, the Supreme Court published five decisions regarding tax matters, three of which limit states’ taxing authority. In a February decision, Dawson v. Steager, the Court held that a state cannot tax a federal retiree’s pension benefits while declining to tax a similarly situated state retiree. The March decision in BNSF Railway Co. v. Loos held that lost wages paid to a worker who was injured on the job constitute taxable…