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                No. 17-419

                  IN THE

Aupreme (Court of the uniteb S'tates

     JAMES DAWSON AND ELAINE DAWSON,
                                  Petitioners,
                    V.
             DALE W. STEAGER,
  State Tax Commissioner of West Virginia,
                                 Respondent.

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

  BRIEF  OF AMTCUS   CURIAE   NARFE  IN
        SUPPORT   OF PETITIONER


John Hatton
NATIONAL ACTIVE AND
RETIRED FEDERAL EMPLOYEES
ASSOCIATION (NARFE)
606 N Washington St
Alexandria, VA 22314


Michael A. Vatis
Counsel ofRecord
STEPTOE & JOHNSON LLP
1114 Avenue of the Americas
New York, NY 10036
(212) 506 3900
mvatis@steptoe.com

Daniel F. Aldrich
STEPTOE & JOHNSON LLP
1330 Connecticut Avenue, NW
Washington, DC 20036
daldrich@steptoe.com


Counsel for Amicus Curiae

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