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WHEELING HOSP., INC. v. LORENSEN

No. 11-1299.

742 S.E.2d 86 (2013)

WHEELING HOSPITAL, INC., Defendant Below, Petitioner, v. Charles O. LORENSEN, West Virginia Tax Commissioner, Plaintiff Below, Respondent.

Supreme Court of Appeals of West Virginia.

Decided March 28, 2013.

Attorney(s) appearing for the Case

Niall A. Paul, Esq. , Timothy D. Houston, Esq. , Spilman, Thomas & Battle, PLLC, Charleston, WV, for Petitioner.

Patrick Morrisey, Esq. , Attorney General, Katherine A. Schultz, Esq. , Charli Fulton, Esq. , Assistant Attorneys General, Charleston, WV, for Respondent.

Kimberly Stitzinger Jones , Assistant Attorney General, Charleston, WV, Amicus Curiae-WV Bureau for Medical Services.

Marianne Kapinos , General Counsel, Charleston, WV, Amicus Curiae-WV Health Care Authority.

LOUGHRY, Justice.

Wheeling Hospital (the "Hospital") appeals from the August 15, 2011, ruling of the Circuit Court of Ohio County affirming the decision of the West Virginia Office of Tax Appeals ("Office of Tax Appeals") which denied the Hospital's request for a full tax refund.1 The Hospital contends that services which it initially classified as either "inpatient" or "outpatient" when filing its tax returns2

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