Pennywitt v. Blue
West Virginia Supreme Court
Appeal from Circuit Court, Kanawha County. Bill by R. R. Pennywitt against Fred 0. Blue, State Tax Commissioner, and others. From decree for defendants, plaintiff appeals.
1Opinion of the Court
POMTENBARGER, JUDGE:
Pennywitt, doing a merchandise brokerage business exclusively between citizens' and business firms in Charleston, W. Va., on the one hand, and on the other, with persons, firms and corporations, doing business in states other than West Virginia, and handling no business at all between residents of this State, known'as intra-state business, filed his bill in the *719Circuit Court of Kanawha County, to restrain the sheriff of said county and the State Tax Commissioner from demanding and forcing him to pay a state license tax for conducting such business; and the court, deeming…
2Cases cited10 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Bowman v. Chicago & Northwestern Railway Co.Supreme Court of the United States · 1888
- Hall v. DeCuirSupreme Court of the United States · 1878
- Brennan v. TitusvilleSupreme Court of the United States · 1894
- Vance v. W. A. Vandercook Co.Supreme Court of the United States · 1898
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Eureka Pipe Line Co. v. HallananWest Virginia Supreme Court · 1920
- Nuckols v. AtheyWest Virginia Supreme Court · 1964
- James v. United Artists Corp.Supreme Court of the United States · 1939
- State ex rel. Battle v. B. D. Bailey & Sons, Inc.West Virginia Supreme Court · 1965
- State ex rel. Battle v. B. D. Bailey & Sons, Inc.West Virginia Supreme Court · 1965
3 more not listed; retrieve them via the Exa API.