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McJUNKIN CORP. v. DEPT. OF TAX & REVENUE

No. 22230.

457 S.E.2d 123 (1995)

193 W.Va. 446

McJUNKIN CORPORATION, Plaintiff Below, Appellant, v. WEST VIRGINIA DEPARTMENT OF TAX AND REVENUE and Alan L. Mierke, Acting State Tax Commissioner, Defendant Below, Appellee.

Supreme Court of Appeals of West Virginia.

Decided March 24, 1995.

Attorney(s) appearing for the Case

Gordon C. Lane, Bowles, Rice, McDavid, Graff & Love, Charleston, for appellant.

Darrell V. McGraw, Jr., Atty. Gen., Barry L. Koerber, Asst. Atty. Gen., Charleston, for appellee.

FRED L. FOX, II, Judge:1

The corporate income tax issue raised in this case involves the administrative interpretation of statutory language which sets forth the West Virginia net operating loss deduction.

In 1988, the West Virginia Legislature enacted legislation which recognized a West Virginia net operating loss deduction for the first time. West Virginia Code § 11-24-6(d) (1988) provides:

(d) Net operating...

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