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                No. 17-419

                  IN THE
 Aupreme Court of the uinteb S'tates

      JAMES DAWSON AND ELAINE DAWSON,
                               Petitioners,
                    V.


DALE W. STEAGER, AS STATE TAx COMMISSIONER OF
              WEST VIRGINIA,
                               Respondent.

        On Writ of Certiorari to the
 Supreme  Court of Appeals of West Virginia

            JOINT  APPENDIX


Lindsay Sara See
Counsel of Record
OFFICE OF THE WEST
VIRGINIA ATTORNEY GENERAL
1900 Kanawha Blvd E,
Bldg 1 Rm 26E
Charleston, WV 25305
(304) 558-2021
lindsay.s.see@wvago.gov


Lawrence D. Rosenberg
Counsel of Record
JONES DAY
51 Louisiana Avenue, N.W.
Washington, D.C. 20001
(202) 879-3939
ldrosenberg@jonesday.com

Counsel for Petitioners


Counsel for Respondent


PETITION FOR CERTIORARI FILED SEPTEMBER 19, 2017
        CERTIORARI GRANTED JUNE 25, 2018

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