J. C. PENNEY CO., INC. v. HARDESTY

Nos. 14389, 14408, 14407 and 14373.

264 S.E.2d 604 (1979)

J. C. PENNEY CO., INC. v. David C. HARDESTY, as Tax Commissioner, etc. PITTSBURGH-DES MOINES STEEL CO. v. Thomas R. GOODWIN, State Tax Commissioner, etc. RICHARDSON, GORDON AND ASSOCIATES v. David C. HARDESTY, Jr., Tax Commissioner, etc. Carolyn Sue STURGEON v. Virginia L. ROBERTS, Commissioner, etc. et al.

Supreme Court of Appeals of West Virginia.

Concurring Opinion February 12, 1980.

Rehearing Denied January 24, 1980.

Rehearing Denied March 27, 1980.


Attorney(s) appearing for the Case

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

Love, Wise, Robinson & Woodroe, Ernest H. Gilbert, David K. Higgins, Charleston, for J. C. Penney Co.

Schrader, Stamp & Recht, Frederick P. Stamp, Jr., Wheeling, for Pittsburgh-Des Moines Steel.

Chauncey H. Browning, Jr., Atty. Gen., Michael G. Clagett, Asst. Atty. Gen., Charleston, for appellee Goodwin, Comm'r Roberts et al.

Kay, Casto & Chaney, Stephen A. Weber, Charleston, for Richardson, Gordon and Associates.

Chauncey H. Browning, Jr., Atty. Gen., Robert P. Howell, Asst. Atty. Gen., C. Page Hamrick, III, Sp. Asst. Atty. Gen., Charleston, for appellee Hardesty.

Pauley, Curry & Thaxton, James M. Sturgeon, Jr., Charleston, for Sturgeon.


No. 14408 Rehearing Denied January 24, 1980.

No. 14389 Rehearing Denied March 27, 1980.

NEELY, Justice:

These four tax cases raise once more the perennial problem of the extent to which a state may impose a tax upon activities in interstate commerce. "The history of this problem is spread over hundreds of volumes of [the U.S.] Reports. To attempt to harmonize all that has been said in the past would neither...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases