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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 Petition For Writ Of Certiorari
     To The Supreme  Court Of Appeals
             Of West Virginia

          REPLY  IN SUPPORT   OF
 PETITION   FOR  A WRIT  OF CERTIORARI


Anne Marie Lofaso
WEST VIRGINIA UNIV.
COLLEGE OF LAW
SUPREME COURT
LITIGATION CLINIC
WVU  Law Center
One Law Center Drive
Morgantown, WV 26506
David E. Cowling
JONES DAY
2727 North Harwood Street
Dallas, TX 75201


Lawrence D. Rosenberg
Counsel of Record
JONES DAY
51 Louisiana Ave. NW
Washington, DC 20001
(202) 879-3939
ldrosenberg@jonesday.com
Meghan Sweeney Bean
JONES DAY
150 W. Jefferson
Suite 2100
Detroit, MI 48226


Counsel for Petitioners James Dawson and Elaine Dawson

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