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BISHOP COAL CO. v. DAILEY

No. 14971.

276 S.E.2d 220 (1981)

BISHOP COAL CO. v. Richard L. DAILEY, Tax Commissioner, etc.

Supreme Court of Appeals of West Virginia.

March 17, 1981.

Attorney(s) appearing for the Case

Jackson, Kelly, Holt & O'Farrell, Thomas N. Chambers, James R. Snyder and Louis S. Southworth, II, Charleston, for appellant.

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

NEELY, Justice:

During the audit years in question, 1968 through 1972, the appellant operated a coal mine which straddled the Virginia-West Virginia border. This appeal concerns the proper measure of the business and occupation tax to be levied upon coal severed in Virginia and transported to the mine's processing plant located in West Virginia. Pursuant to Business and Occupation Tax Regulation 6.57(c) the appellant taxpayer reported that portion of its integrated...

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