Concept Mining, Inc. v. Helton

The Opinion of the Court was delivered PER CURIAM.

Justice BENJAMIN, deeming himself disqualified, did not participate in the decision of this case.

Judge WILSON, sitting by temporary assignment.

The appellant herein and respondent below, Virgil T. Helton, 1 Acting State Tax Commissioner of the State of West Virginia (hereinafter referred to as the “Tax Commissioner”), appeals from an order entered by the Circuit Court of Kanawha County on January 21, 2004. By that order, the circuit court determined that the Tax Commissioner was not permitted to appeal from the administrative decision finding…