Legal Opinion
US Steel Min. Co., LLC v. Helton
West Virginia Supreme Court
Decided January 12, 2006No. 32528PublishedCited by 14 opinions
1Opinion of the CourtStarcher, J.
In the instant ease we uphold a determination by the Circuit Court of Kanawha County that West Virginia’s coal production severance taxes are constitutional.
I
Facts & Background
A
The appellants are companies that mine and process coal in West Virginia, and then sell that coal. Some of the coal that is mined and processed by the appellants in West Virginia is sold by the appellants to customers for use outside the United States; that is, the coal is exported.
According to the briefs, after the appellants separate coal from the adjoining earth and rocks at a coal mine site in West Virginia, the…
2Cases cited18 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Coe v. ErrolSupreme Court of the United States · 1886
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- Noland v. Virginia Insurance ReciprocalWest Virginia Supreme Court · 2009
- Bayer MaterialScience, LLC v. State Tax CommissionerWest Virginia Supreme Court · 2009
- Helton v. ReedWest Virginia Supreme Court · 2006
- Alcan Rolled Products Ravenswood v. Terry W. McCarthyWest Virginia Supreme Court · 2014
9 more not listed; retrieve them via the Exa API.