Frazee Lumber Co. v. Haden

Neely, Judge:

This is an appeal by the State Tax Commissioner from a final order of the Circuit Court of Randolph County entered May 29, 1969 granting taxpayer relief from a business and occupation tax assessment.

On December 29, 1964, the State Tax Commissioner levied a business and occupation tax assessment pursuant to the provisions of Chapter 11, Article 13, Section 2a Code of West Virginia, 1931, as amended, against Frazee Lumber Company. Frazee did not report gross income and pay the consequent tax derived from its business activities conducted in West Virginia. Thereafter, the taxpayer…