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ANDY BROS. TIRE v. WEST VIRGINIA STATE TAX COM'R

No. 13636.

233 S.E.2d 134 (1977)

ANDY BROS. TIRE CO., INC. v. WEST VIRGINIA STATE TAX COMMISSIONER.

Supreme Court of Appeals of West Virginia.

March 15, 1977.

Attorney(s) appearing for the Case

Wilson, Frame & Rowe, Clark B. Frame and Richard E. Rowe, Morgantown, for appellant.

Chauncey H. Browning, Jr., Atty. Gen., Robert P. Howell, Asst. Atty. Gen., Charleston, for appellee.

HARSHBARGER, Justice:

This is an appeal from the Circuit Court of Kanawha County which affirmed a State Tax Commissioner ruling denying Andy Bros. Tire Co., Inc. industrial expansion tax credits.

W.Va. Code 11-13C, titled "Business and Occupation Tax Credit for Industrial Expansion", states in its first section:

In order to encourage the location of new industry within this State and in order to encourage the expansion of existing industry within...

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