SOUTHERN STATES CO-OP., INC. v. DAILEY

No. 14481.

280 S.E.2d 821 (1981)

SOUTHERN STATES COOPERATIVE, INC. v. Richard L. DAILEY, State Tax Commissioner.

Supreme Court of Appeals of West Virginia.

July 29, 1981.


Attorney(s) appearing for the Case

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

Spilman, Thomas, Battle & Klostermeyer, G. Thomas Battle, Charleston, for appellee.


McGRAW, Justice:

This case comes on appeal from a decision of the Circuit Court of Kanawha County, which reversed in part an administrative decision of the State Tax Commissioner, in which an assessment of business and occupation tax against the appellee, Southern States Cooperative, Inc., a Virginia corporation, was affirmed in part. The circuit court held that the transfer of property by the appellee to its local affiliated cooperatives in West Virginia is not subject...

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