WESTERN MARYLAND RY. CO. v. GOODWIN

Nos. 14636, 14473 and 14870.

282 S.E.2d 240 (1981)

WESTERN MARYLAND RAILWAY CO. v. Thomas R. GOODWIN, Tax Commr., etc. W. VA. MOTOR DELIVERY CO., INC. v. Thomas R. GOODWIN, Tax Commr., etc. UNION BARGE LINE CORP. v. David C. HARDESTY, Jr., Tax Commr., etc.

Supreme Court of Appeals of West Virginia.

Rehearing Denied October 8, 1981.


Attorney(s) appearing for the Case

Noel P. Copen, Huddleston, Bolen, Beatty, Porter & Copen, Huntington, for Western Maryland.

Arden J. Curry, Thomas H. Vanderford, IV, Pauley, Curry & Thaxton, Charleston, for W.Va. Motor Delivery Co., Inc.

Thomas N. Chambers, James R. Snyder, Jackson, Kelly, Holt & O'Farrell, Charleston, for Union Barge.

Chauncey H. Browning, Atty. Gen., Robert Digges, Jr., Asst. Atty. Gen., Charleston, for Tax Commissioner.

Albert F. Good, Bibby & Good, Charleston, for Cook Motor Lines, et al., amicus curiae.


NEELY, Justice:

These three tax cases involve the well cultivated field of the constitutional and statutory limitations on the power of the State to tax interstate commerce. The cases were briefed and argued separately before us, but we consolidated them to treat in one opinion the common issues raised. Of course, ultimately the determination of each turns on its facts, so to that extent they will be considered separately...

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