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MORRIS v. HEARTWOOD FORESTLAND FUND LTD.

No. 35476.

718 S.E.2d 492 (2010)

Christopher G. MORRIS, State Tax Commissioner of West Virginia, Petitioner Below, Appellant, v. HEARTWOOD FORESTLAND FUND LIMITED PARTNERSHIP; Heartwood Forestland Fund II Limited Partnership; Heartwood Forestland Fund III Limited Partnership; and Heartwood Forestland Iv Limited Partnership, Respondents Below, Appellees.

Supreme Court of Appeals of West Virginia.

Decided November 18, 2010.

Attorney(s) appearing for the Case

Darrell V. McGraw, Jr. , Attorney General, Scott E. Johnson , Assistant Attorney General, Charleston, WV, for Appellant.

Michael E. Caryl , Tom Heywood , Heather G. Harlan , Bowles Rice McDavid Graff & Love, Martinsburg, WV, W. Scott Wright , Daniel R. McKeithen , Pro hac vice, Sutherland Asbill & Brennan LLP, Atlanta, GA, for Appellees.

McHUGH, Justice.

In this appeal, the State Tax Commissioner1 (hereinafter "the Commissioner") challenges the July 29, 2009, final order of the Circuit Court of Kanawha County affirming the decision of the Office of Tax Appeals. The Office of Tax Appeals held in an order dated March 18, 2008, that Heartwood Forestland Fund Limited Partnership, Heartwood Forestland Fund II Limited Partnership, Heartwood Forestland Fund III Limited Partnership...

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