STATE v. B. D. BAILEY & SONS, INC.

No. 12447.

146 S.E.2d 686 (1965)

STATE ex rel. G. Thomas BATTLE, State Tax Commissioner, v. B. D. BAILEY & SONS, INC.

Supreme Court of Appeals of West Virginia.

Decided December 14, 1965.

Dissenting Opinion February 16, 1966.

Concurring Opinion February 23, 1966.


Attorney(s) appearing for the Case

C. Donald Robertson, Atty. Gen., Jack M. McCarty, Asst. Atty. Gen., Charleston, for appellant.

Campbell, McNeer, Woods, Bagley & Emerson, Selden S. McNeer, Jr., R. G. McNeer, Huntington, for appellee.


CALHOUN, Judge.

On May 10, 1962, in accordance with the provisions of Chapter 11, Article 1, Section 2a of Code, 1931, as amended, B. D. Bailey & Sons, Inc., filed with the state tax commissioner a petition for refund of certain taxes theretofore collected and paid under the provisions of Chapter 11, Article 13, Sections 2 and 2h of Code, 1931, as amended. On March 15, 1963, the state tax commissioner made a ruling...

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