H.O. Anderson, Inc. v. Rose

McGRAW, Justice:

This is an appeal by the Tax Commissioner of West Virginia from a final order entered by the Circuit Court of Berkeley County on June 11, 1984, which reversed and set aside the Commissioner’s administrative decision rendered on December 2, 1982, affirming the business and occupation tax assessment issued against the ap-pellee, H.O. Anderson, Inc., on December 23, 1980, for the period January 1, 1975, through December 31, 1979. For the reasons set forth below, we find that the assessment of business and occupation tax under the facts and circumstances of this case was proper,…