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                 No. 17-419

In the Supreme  Court of the United States

      JAMES DAWSON AND ELAINE DAWSON,

                           Petitioners,
                    V.

DALE W. STEAGER, AS STATE TAX COMMISSIONER OF
               WEST VIRGINIA,

                           Respondent.

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

 SUPPLEMENTAL BRIEF FOR RESPONDENT


PATRICK MORRISEY
Attorney General

KATHERINE A. SCHULTZ
Senior Deputy Attorney
General

VAUGHN T. SIZEMORE
Deputy Attorney General
Counsel of Record


OFFICE OF THE
WEST VIRGINIA
ATTORNEY GENERAL
State Capitol Complex
Building 1, Room E-26
Charleston, WV 25305
vaughn.t.sizemore
@wvago.gov
(304) 558-2021


Counsel for Respondent Dale W Steager

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