SHAWNEE BANK, INC. v. PAIGE

No. 23816.

488 S.E.2d 20 (1997)

200 W.Va. 20

SHAWNEE BANK, INC., a West Virginia Banking Corporation, Successor by Merger to 2nd Avenue Bank of South Charleston, Appellant Below, Appellant v. James H. PAIGE, III, Secretary of the Department of Tax and Revenue of the State of West Virginia Appellee Below, Appellee

Supreme Court of Appeals of West Virginia.

Decided May 29, 1997.


Attorney(s) appearing for the Case

William W. Booker, Kay, Casto, Chaney, Love & Wise, Charleston, for Appellant.

Stephen Stockton, Assistant Attorney General, Charleston, for Appellee.


DAVIS, Justice:

Shawnee Bank, Inc., successor by merger to 2nd Avenue Bank of South Charleston, appeals an order of the Circuit Court of Kanawha County, which affirmed a decision of the Commissioner of the State of West Virginia Department of Tax and Revenue. Shawnee Bank contends that the circuit court erred in finding that the decision of the Tax Commissioner was not plainly wrong to the extent that such decision found that, for purposes of the state Business and...

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