BROCKWAY GLASS CO. v. CARYL

No. 18995.

394 S.E.2d 524 (1990)

BROCKWAY GLASS COMPANY, INC., GLASSWARE DIVISION, a Corporation v. Michael E. CARYL, as State Tax Commissioner of West Virginia, Successor to Herschel H. Rose, III, Former State Tax Commissioner of West Virginia.

Supreme Court of Appeals of West Virginia.

Dissenting Opinion of Justice Brotherton July 11, 1990.


Attorney(s) appearing for the Case

Roger W. Tompkins, Atty. Gen., John E. Shank, Deputy Atty. Gen., Charleston, for Michael E. Caryl, Comm'r.

Lisa Stout Rogers, Highland, McNeer & McMunn, Clarksburg, for Brockway Glass Co.


McHUGH, Justice:

This tax case is before this Court upon an appeal by the State Tax Department (now the State Department of Tax and Revenue) from a final order of the Circuit Court of Harrison County, West Virginia. The case involves the former business and occupation tax credit for industrial expansion, W.Va.Code, 11-13C-1 to 11-13C-5, as effective prior to repeal thereof in 1985.1 The...

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