APPALACHIAN POWER COMPANY, Duquesne Light Company, Monongahela Power Company, Ohio Power Company, The Potomac Edison Power Company, Virginia Electric and Power Company, and West Penn Power Company, Plaintiffs Below, Appellants
v.
STATE TAX DEPARTMENT OF WEST VIRGINIA and Charles O. Lorensen, State Tax Commissioner of West Virginia, Defendants Below, Appellees
Supreme Court of Appeals of West Virginia.https://leagle.com/images/logo.png
Submitted September 20, 1995.
Decided December 8, 1995.
Attorney(s) appearing for the Case
Robert E. Magnuson, William W. Booker, Kay, Casto, Chaney, Love & Wise, Charleston, for Appellants Appalachian Power Company, Duquesne Light Company, and Ohio Power Company.
Silas B. Taylor, Managing Deputy Attorney General, for Appellees.
Louis S. Southworth II, Jackson & Kelly, Charleston, for Appellants Monongahela Power Company, The Potomac Edison Power Company, Virginia Electric and Power Company, and West Penn Power Company.
Supreme Court of Appeals of West Virginia.
CLECKLEY, Justice:
The plaintiffs below and appellants herein, Appalachian Power Company, et al.,1 appeal an order of the Circuit Court of Kanawha County finding that a legislative regulation, 110 W.Va.C.S.R. 13, § 1a.2.11 (1990), is a valid and enforceable regulation properly interpreting W.Va.Code, 11-13-2n(a)(1) (1990).2 In reaching its decision, the circuit...
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