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BALLARD'S FARM SAUSAGE, INC. v. DAILEY

Nos. 14025, 14026.

246 S.E.2d 265 (1978)

BALLARD'S FARM SAUSAGE, INC. v. Richard L. DAILEY, etc., and Thomas R. Goodwin, West Virginia Tax Commissioner. WEST VIRGINIA SAUSAGE CO. v. Richard L. DAILEY, etc., and Thomas R. Goodwin, West Virginia Tax Commissioner.

Supreme Court of Appeals of West Virginia.

July 11, 1978.

Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., C. Page Hamrick III, Sp. Asst. Atty. Gen., Charleston, for appellant.

Robert H. C. Kay, Kay, Casto & Chaney, Charleston, for appellee W. Va. Sausage Co.

Menis E. Ketchum, Greene, Ketchum & Mills, Huntington, for appellee Ballard's Farm Sausage.

NEELY, Justice:

The issue presented in these cases is the proper Business and Occupation Tax rate applicable to the production of sausage and salads made by the taxpayers appellees, Ballard's Farm Sausage, Inc. and West Virginia Sausage Company. Until April 1, 1971 both taxpayers reported under the manufacturing classification but have since reported under wholesaling. The State Tax Commissioner assessed deficiencies due to the changes in reporting. The taxpayers...

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