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DUQUESNE LIGHT CO. v. STATE TAX DEPT.

No. 16067.

327 S.E.2d 683 (1984)

DUQUESNE LIGHT CO., et al. v. STATE TAX DEPT., etc., et al.

Supreme Court of Appeals of West Virginia.

Concurring Opinion December 3, 1984.

Certiorari Denied April 15, 1985.

Attorney(s) appearing for the Case

Robert E. Magnuson and William W. Booker, Love, Wise & Woodroe, Charleston, for appellees.

Chauncey H. Browning, Jr., Atty. Gen., and William F. Carroll, Deputy Atty. Gen., Charleston, for appellants.

Certiorari Denied April 15, 1985. See 105 S.Ct. 2040.

MILLER, Justice:

The State Tax Commissioner appeals a decision of the Circuit Court of Kanawha County which struck down our business and occupation tax on the generation of electric power, W.Va.Code, 11-13-2m.1 The court below held that this case was controlled by Arizona Public Serv. Co. v. Snead, 441 U.S. 141, 99 S.Ct. 1629, 60 L.Ed.2d...

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