ASHLAND OIL, INC. v. ROSE

No. 16962.

350 S.E.2d 531 (1986)

ASHLAND OIL, INC. v. Herschel H. ROSE, III, State Tax Commissioner.

Supreme Court of Appeals of West Virginia.

November 12, 1986.


Attorney(s) appearing for the Case

Charlie Brown, Atty. Gen., Gregory A. Morgan, Asst. Atty. Gen., Tax Div., Charleston, for appellant.

Thomas R. Goodwin, Susan C. Whittemeier, Goodwin & Goodwin, Charleston, Larry A. Carver, State Tax Counsel, Ashland, for appellee.


BROTHERTON, Justice:

This is a West Virginia Business & Occupation Tax case in which the parties dispute the scope of application of the United States Supreme Court's decision in Armco, Inc. v. Hardesty, 467 U.S. 638, 104 S.Ct. 2620, 81 L.Ed.2d 540 (1984). The State Tax Commissioner appeals from a summary judgment granted by Judge Workman of the Kanawha County Circuit Court, which...

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