United States Fourth Circuit

West Virginia tax statute 11-27 is not preempted by 5 U.S.C. section 8909(f), which bars states from taxing insurance carriers with respect to funds they receive from the Federal Employees Health Benefits Program. Section 8909(f) does not encompass the tax that 11-27 imposes.

Appellate Information

• Decided 08/07/2003
• Published 08/07/2003

Judges

• Before LUTTIG, WILLIAMS, and TRAXLER, Circuit Judges.

Court

• United States Fourth Circuit

Counsel

• For Appellees:
  
• ARGUED: Katherine A. Schultz, Senior Deputy Attorney General, Office of the Attorney General, Charleston, West Virginia, for Appellant.   Sambhav Nott Sankar, Appellate Staff, Civil Division, United States Department of Justice, Washington, D.C., for Appellees.   ON BRIEF:  Darrell V. McGraw, Jr., Attorney General, Stephen Stockton, Senior Assistant Attorney General, Jennifer Lea Stollings, Assistant Attorney General, Office of the Attorney General, Charleston, West Virginia, for Appellant.   Robert D. McCallum, Jr., Assistant Attorney General, Karl K. Warner, II, United States Attorney, Mark B. Stern, Appellate Staff, Civil Division, United States Department of Justice, Washington, D.C., for Appellees.