DORAN & ASSOCIATES, INC. v. PAIGE

No. 22852.

464 S.E.2d 757 (1995)

195 W.Va. 115

DORAN & ASSOCIATES, INC., Plaintiff Below, Appellee, v. James PAIGE, III, Individually and as State Tax Commissioner of the State of West Virginia and as Secretary, Defendant Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided October 27, 1995.


Attorney(s) appearing for the Case

Darrell V. McGraw, Jr., Attorney General, Stephen B. Stockton, Assistant Attorney General, Charleston, for Appellant.

James M. Sturgeon, Jr., Jay M. Potter, Pauley, Curry, Sturgeon & Vanderford, Charleston, for Appellee.

Louis S. Southworth, II, John A. Mairs, Jackson & Kelly, G. Thomas Battle, Spilman, Thomas & Battle, Herschel H. Rose, III, Rose & Atkinson, Gordon C. Lane, Gordon Lane & Associates, Robert E. Magnuson, Charles O. Lorenson, George, Ferguson & Lorenson, Charleston, for West Virginia Chamber of Commerce, amicus curiae.

Michael E. Caryl, Bowles, Rice, McDavid, Graff & Love, Martinsburg, for West Virginia Society of Certified Public Accountants, amicus curiae.


McHUGH, Chief Justice:

James H. Paige, III, Tax Commissioner of the State of West Virginia (hereinafter "Commissioner") appeals an order dated October 14, 1994 in which the Circuit Court of Kanawha County ruled that appellee Doran & Associates, Inc. is entitled to a corporate net income tax refund because it filed a claim for refund within three years after it filed its return pursuant to an extension of time to file. This Court has before it the petition for...

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