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UNITED ENGINEERS & CONSTRUCTORS v. ROSE

No. 17322.

363 S.E.2d 477 (1987)

UNITED ENGINEERS & CONSTRUCTORS, INC. v. Herschel H. ROSE, III, State Tax Commissioner.

Supreme Court of Appeals of West Virginia.

November 17, 1987.

Attorney(s) appearing for the Case

Louis S. Southworth, II, James R. Snyder, Jackson, Kelly, Holt & O'Farrell, Charleston, for United Engineers.

Mary Carol Holbert, Att'y Gen., Tax Div., for Rose.

NEELY, Justice:

In 1979 the State Tax Commissioner assessed United Engineers & Constructors, Inc. ("United") $665,036.45 in back taxes plus $806.05 interest and $219,667.17 in penalties. United petitioned for reassessment and, in 1982, the tax commissioner affirmed the assessment but waived the penalties. The central question before the commissioner and in the lower court on appeal from the commissioner's decision was whether the gross receipts earned by United...

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