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FOUNTAIN PLACE CINEMA 8, LLC v. MORRIS

No. 35632.

707 S.E.2d 859 (2011)

FOUNTAIN PLACE CINEMA 8, LLC, Respondent v. Christopher G. MORRIS, as State Tax Commissioner of West Virginia, Petitioner.

Supreme Court of Appeals of West Virginia.

Decided February 16, 2011.

Dissenting Opinion of Justice Davis February 17, 2011.

Attorney(s) appearing for the Case

Ancil G. Ramey, Esq. , L. Frederick Williams, Jr., Esq. , Steptoe & Johnson, PLLC, Charleston, WV, for Respondent.

Darrell v. McGraw, Jr., Attorney General, L. Wayne Williams , Assistant Attorney General, Charleston, WV, for Petitioner.

KETCHUM, Justice:

In this appeal from the Circuit Court of Logan County, we are asked to consider an appeal by the State Tax Commissioner of West Virginia. The Tax Commissioner asserts that the circuit court incorrectly interpreted W.Va.Code, 11-13Q-19(a)(5) [2002], and thereby incorrectly permitted a movie theater to claim an economic opportunity tax credit as a "destination-oriented recreation and tourism" business.

After careful consideration, we...

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