CINCINNATI MILACRON CO. v. HARDESTY

No. 14977.

290 S.E.2d 902 (1982)

CINCINNATI MILACRON COMPANY, a Corporation v. David C. HARDESTY, Jr., as Tax Commissioner of The State of West Virginia.

Supreme Court of Appeals of West Virginia.

Dissenting Opinion April 30, 1982.


Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., and Michael G. Clagett, Asst. Atty. Gen., Charleston, for appellant.

Love, Wise, Robinson & Woodroe, Harry P. Henshaw, III, and Laird Minor, Charleston, for appellee.


NEELY, Justice:

This case involves the legitimacy of the imposition of the West Virginia Business and Occupation Tax on the activities conducted in this State by an out-of-state corporation involved in interstate commerce. Under J. C. Penney Co. Inc. v. Hardesty, W.Va., 264 S.E.2d 604 (1979) and Western Maryland Railway v. Goodwin, W.Va., 282 S.E.2d 240 (1981), we find that there...

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