Eugene Davis solely in his capacity as Liquidating v. West Virginia State Tax Department

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MISSOURI EASTERN DIVISION In Re: ) ) PATRIOT COAL CORPORATION, ) Case No. 12-51502-659 ) Judge Kathy A. Surratt-States ) Chapter 11 Debtor. ) ) EUGENE DAVIS, solely in his capacity as ) Adversary No. 17-4021-659 Liquidating Trustee for the PCC Liquidating ) Trust, ) Plaintiff, ) PUBLISHED ) -v- ) ) WEST VIRGINIA STATE TAX DEPARTMENT, ) ) ) Defendant. ) O R D E R The matter before the Court is West Virginia State Tax Department’s Motion for Summary Judgment, West Virginia State Tax Department’s Memorandum in Support of Motion for Summary…