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SCHMEHL v. HELTON

No. 33379.

662 S.E.2d 697 (2008)

Barry D. SCHMEHL, an individual as an officer of Filly's of America, Inc., Petitioner Below, Appellant v. Virgil T. HELTON, Acting State Tax Commissioner of West Virginia, Respondent Below, Appellee.

Supreme Court of Appeals of West Virginia.

Decided February 27, 2008.

Concurring and Dissenting Opinion of Justice Albright April 4, 2008.

Attorney(s) appearing for the Case

Michael E. Caryl, Esq., Bowles, Rice, McDavid, Graff & Love, Charleston, WV, for Appellant.

Darrell V. McGraw, Jr., Attorney General, A.M. "Fenway" Pollack, Assistant Attorney General, Charleston, WV, for Appellee.

STARCHER, J.

In this case we uphold a decision by the Circuit Court of Jefferson County holding that a corporate officer and bookkeeper for a bar and restaurant business can be held liable to the State Tax Department for consumer sales taxes that were collected by the business from customers, but were not sent in to the State as required by law.

I.

Facts & Background

In the instant case, the Circuit Court of Jefferson County, in...

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