Doran & Associates, Inc. v. Paige

McHUGH, Chief Justice:

James H. Paige, III, Tax Commissioner of the State of West Virginia (hereinafter “Commissioner”) appeals an order dated October 14, 1994 in which the Circuit Court of Kanawha County ruled that appellee Doran & Associates, Inc. is entitled to a corporate net income tax refund because it filed a claim for refund within three years after it filed its return pursuant to an extension of time to file. This Court has before it the petition for appeal, all matters of record and the briefs and arguments of counsel. For the reasons stated below, the order of the circuit court is…