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FARMERS & MERCHANTS BANK OF KEYSER v. HADEN

No. 12877.

175 S.E.2d 167 (1970)

FARMERS & MERCHANTS BANK OF KEYSER, W. Va., a Corp., as Executor, etc. v. Charles H. HADEN, II, Successor to G. Thomas Battle, as State Tax Commissioner of W. Va.

Supreme Court of Appeals of West Virginia.

Decided June 23, 1970.

Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., Paul R. Goode, Jr., Deputy Atty. Gen., Louise M. Barr, Asst. Atty. Gen., Charleston, for appellant.

Rogers & Hott, Donald C. Hott, Keyser, for appellee.

BROWNING, President.

This is an appeal from a final order of the Circuit Court of Mineral County entered on January 14, 1969, in an appeal by the Farmers & Merchants Bank of Keyser, West Virginia, a corporation, as executor of the estate of Otie L. Kimmell, appellee herein, from an administrative decision of G. Thomas Battle, Tax Commissioner of the State of West Virginia, predecessor to Charles H. Haden, II, appellant...

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