HARTLEY MARINE CORP. v. MIERKE

Nos. 23052, 23053.

474 S.E.2d 599 (1996)

196 W.Va. 669

HARTLEY MARINE CORPORATION, A Delaware Corporation, Petitioner Below, Appellant, v. Alan L. MIERKE, State Tax Commissioner of West Virginia, Respondent Below, Appellee. HARTLEY MARINE CORPORATION, A Delaware Corporation, Petitioner Below, Appellant, v. Alan L. MIERKE, State Tax Commissioner of West Virginia, Respondent Below, Appellee. The OHIO RIVER COMPANY, A West Virginia Corporation, Petitioner Below, Appellant, v. James H. PAIGE III, State Tax Commissioner of West Virginia Respondent Below, Appellee. CROUNSE CORPORATION, A Kentucky Corporation, Petitioner Below, Appellant, v. James H. PAIGE III, State Tax Commissioner of West Virginia, Respondent Below, Appellee.

Supreme Court of Appeals of West Virginia.

Decided July 12, 1996.


Attorney(s) appearing for the Case

G. Thomas Battle, Spilman, Thomas & Battle, Charleston, Paul H. Frankel, Morrison & Foerster, New York City, for Appellants.

Barry L. Koerber, Assistant Attorney General, Charleston, for Appellee.


WORKMAN, Justice.

Hartley Marine Corp. ("Hartley Marine"), The Ohio River Company ("ORCO"), and Crounse Corporation ("Crounse") appeal1 from orders entered by the Circuit Court of Kanawha County on January 30, 1995, and February 8, 1995, affirming the administrative decisions of the State Tax Commissioner which denied Appellants' petitions seeking...

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