
                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SUNDAY, June 27, 1993                   TAG: 9306280252
SECTION: EDITORIAL                    PAGE: A4   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

STATE'S UNFAIRNESS WAS UNINTENTIONAL

YOUR EDITORIAL comment of June 22 on taxing pensions is overly defensive of the state. It seems Virginia didn't use common sense in its effort to be "efficient." Since Virginia, like the federal government, has different tax rates for different income levels, how could the amount of tax owed be fairly determined before the state or local government retiree filed a return showing total income?

The U.S. Supreme court views Virginia as basically exempting a select group of retirees from including their pension income when filing their state tax returns, thus reducing their total tax bill when they had other income subject to tax. All taxpayers in Virginia, not just federal retirees, should have protested the inequality.

Regardless of how long a law has been in effect, when it is found to be in violation of the Constitution or a previous statute, it should not continue in force. Many editorials and letters call for Americans to wake up, then when some do wake up and demand equality, they are told "too late, too late!"

In respect to the state, I do not believe it was intentional to be unfair to any retirees, and on this basis it owes nothing retroactively. Yes, I am a federal retiree.

KENTON G. CHITTUM\ ABINGDON

by CNB