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HELTON v. REED

No. 32891.

638 S.E.2d 160 (2006)

Virgil T. HELTON, State Tax Commissioner of the State of West Virginia, Petitioner Below, Appellant v. R. Michael REED, Chief Administrative Law Judge, West Virginia Office of Tax Appeals and Elk Run Coal Co., Inc., Respondents Below, Appellees.

Supreme Court of Appeals of West Virginia.

Decided June 13, 2006.

Concurring Opinion of Justice Benjamin June 15, 2006.

Dissenting Opinion of Justice Maynard June 30, 2006.

Attorney(s) appearing for the Case

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

Herschel H. Rose, III, Steven R. Broadwater, Rose Law Office, Charleston, for Appellee Elk Run Coal Co., Inc.

STARCHER, J.:

In this case a taxpayer improperly filed a petition for a tax refund. We conclude that the taxpayer is not entitled to be included in a case where the West Virginia Tax Commissioner was required to refund certain coal production severance taxes.

I.

Facts & Background

On November 18, 2002, the appellee Elk Run Coal Co., Inc. ("Elk Run") made a request for a refund to the appellant Virgil T. Helton, State Tax Commissioner...

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