WILLIAMS AND CO., INC. v. DAILEY

No. 15356.

303 S.E.2d 737 (1983)

WILLIAMS AND CO., INC., etc. v. Richard L. DAILEY, State Tax Commr., etc.

Supreme Court of Appeals of West Virginia.

May 25, 1983.


Attorney(s) appearing for the Case

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

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


PER CURIAM:

This is an appeal by the State Tax Commissioner from a ruling of the Circuit Court of Kanawha County which invalidated an assessment made under the West Virginia Business and Occupation Tax on certain sales of the taxpayer, Williams and Company, Inc. For the reasons set forth below, we find that there is a sufficient nexus to support the imposition of the assessed tax, and we reverse the decision of the circuit court.

Williams and Company is a...

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