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1 1 (2018)

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                     No. 17-419

In  the Supreme Court of the llniteb Statez


  JAMES  DAWSON AND  ELAINE DAWSON, PETITIONERS

                        V.

     DALE W. STEAGER, WEST VIRGINIA STATE TAx
                  COMMISSIONER


         ON PETITION FOR A WRIT OF CERTIORARI
   TO THE SUPREME COURT OF APPEALS OF WEST VIRGINIA


   BRIEF FOR THE UNITED STATES AS AMICUS CURIAE


                          JEFFREY B. WALL
                            Acting Solicitor General
                            Counsel of Record
                            RICHARD E. ZUCKERMAN
                            Principal Deputy Assistant
                            Attorney General
                          MALCOLM  L. STEWART
                            Deputy Solicitor General
                            ERICA L. Ross
                            Assistant to the Solicitor
                            General
                            GILBERT S. ROTHENBERG
                          BRUCE R. ELLISEN
                          NATHANIEL S. POLLOCK
                            Attorneys
                            Department of Justice
                            Washington, D.C. 20530-0001
                            Supreme CtBriefs @usdoj. gov
                            (202) 514-2217

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