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PRESTON MEMORIAL HOSP. v. PALMER

No. 30682.

578 S.E.2d 383 (2003)

213 W.Va. 189

PRESTON MEMORIAL HOSPITAL, Petitioner Below, Appellee, v. Joseph M. PALMER, State Tax Commissioner, Respondent Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided February 27, 2003.

Attorney(s) appearing for the Case

John A. Mairs, Jackson & Kelly, P.L.L.C., Charleston, for the Appellee.

Darrell V. McGraw, Jr., Attorney General, Stephen B. Stockton, Senior Assistant Attorney General, Charleston, for the Appellant.

PER CURIAM.

This case presents the appeal of the West Virginia Tax Commissioner1 (hereinafter "the tax commissioner") to the November 1, 2001, final order of the Circuit Court of Preston County ruling that, contrary to the decision of the tax commissioner, amounts paid by Preston Memorial Hospital (hereinafter "the hospital") to Quorum Health Services (hereinafter "Quorum") as reimbursement of compensation of a chief executive officer...

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