TSGP LTD. v. DEPT. OF TAX & REVENUE

No. 22814.

465 S.E.2d 862 (1995)

195 W.Va. 405

TSGP LIMITED PARTNERSHIP, Plaintiff Below, Appellee, v. DEPARTMENT OF TAX AND REVENUE, Defendant Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided October 13, 1995.


Attorney(s) appearing for the Case

Marc A. Monteleone, Bowles Rice McDavid Graff & Love, Charleston, for Appellee.

Stephen B. Stockton, Assistant Attorney General, Charleston, for Appellant.


WORKMAN, Justice:

The West Virginia Department of Tax and Revenue ("Appellant") appeals from an adverse ruling entered by the Circuit Court of Kanawha County on September 14, 1994, ordering the release of $530,164.36 plus accrued interest to Appellee TSGP Limited Partnership ("TSGP"). After reviewing the tax statute at issue, we find the circuit court's ruling to be erroneous and accordingly, we reverse.

TSGP operated Tri-State Greyhound Park from May 1985...

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