ASHLAND SPECIALTY CO. INC. v. STEAGER

No. 17-0437.

818 S.E.2d 827 (2018)

ASHLAND SPECIALTY CO. INC., Petitioner Below, Petitioner, v. Dale W. STEAGER, State Tax Commissioner of West Virginia, Respondent Below, Respondent.

Supreme Court of Appeals of West Virginia.

Filed: May 1, 2018.


Attorney(s) appearing for the Case

Floyd M. Sayre, III, Esq. , Bowles Rice LLP, Martinsburg, West Virginia, Mark A. Lloyd, Esq. , (admitted pro hac vice), Bingham Greenebaum Doll LLP, Louisville, Kentucky, Counsel for the Petitioner.

Patrick Morrisey, Esq. , Attorney General, Katherine A. Schultz, Esq. , Senior Deputy Attorney General, Cassandra L. Means, Esq. , Assistant Attorney General, Charleston, West Virginia, Counsel for the Respondent.


Ashland Specialty Company, Inc. (Ashland) unlawfully sold 12,230 packs of cigarettes in West Virginia in 2009 that were not approved for sale by the Tax Commissioner of the State of West Virginia (Commissioner).1 Acting pursuant to West Virginia Code § 16-9D-8(a) (2016), the Commissioner penalized...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases