ASHLAND OIL, INC. v. CARYL

No. 88-421.

497 U.S. 916 (1990)

ASHLAND OIL, INC. v. CARYL, TAX COMMISSIONER OF WEST VIRGINIA.

Supreme Court of the United States.

Decided June 28, 1990.


PER CURIAM.

Appellant Ashland Oil, Inc., a Kentucky corporation, is an integrated oil company that maintains business locations worldwide, including in West Virginia. During the years at issue here, West Virginia imposed a gross receipts tax on persons selling tangible property at wholesale. W. Va. Code § 11-13-2c (1983). Local manufacturers were exempt from the tax. § 11-13-2. The West Virginia Tax Department conducted a detailed audit of Ashland's tax...

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