J. D. MOORE, INC. v. HARDESTY

No. 12186.

129 S.E.2d 722 (1963)

J. D. MOORE, INC. v. C. Howard HARDESTY, Jr., State Tax Commissioner. STATE ex rel. C. Howard HARDESTY, Jr., State Tax Commissioner, v. J. D. MOORE, INC.

Supreme Court of Appeals of West Virginia.

Decided February 26, 1963.


Attorney(s) appearing for the Case

Peters, Merricks, Leslie, Kenna & Mohler, Lee M. Kenna, Charleston, for appellant.

C. Donald Robertson, Atty. Gen., Edward B. Simms, Asst. Atty. Gen., Charleston, for appellee.


HAYMOND, Judge.

The question involved in these consolidated proceedings is whether, under the provisions of Chapter 11, Article 13, Code, 1931, as amended, known as the business and occupation tax statute, a taxpayer engaged in an integrated business of selling motor trucks and machinery at wholesale and of selling at retail repaired and serviced motor vehicles, accepted as a credit upon the purchase price of such motor...

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