Legal Opinion

Jay Folse v. G. Russell Rollyson, Jr. and John McCuskey, Jr.

Intermediate Court of Appeals of West Virginia

Decided November 29, 2023No. 22-ica-243Separate

1Opinion of the Court

No. 22-ICA-243 – Jay Folse v. G. Russell Rollyson, Jr. and John McCuskey, Jr. FILED November 29, 2023 released at 3:00 p.m. GREEAR, Chief Judge, concurring in part and dissenting in part: EDYTHE NASH GAISER, CLERK INTERMEDIATE COURT OF APPEALS OF WEST VIRGINIA I concur in the majority’s opinion to reverse the October 13, 2022, order of the Circuit Court of Marshall County granting Respondents’ motion to dismiss. However, I disagree with the majority that the interests of the delinquent taxpayer were not transferrable and write separately to discuss a separate basis for the reversal of the…

2Cases cited5 opinions

  1. State v. LockeNew Mexico Supreme Court · 1923
  2. Armstrong Products Corp. v. MartinWest Virginia Supreme Court · 1937
  3. Sullivan v. SaundersWest Virginia Supreme Court · 1909
  4. SER Southland Properties, LLC v. Hon. David R. Janes, JudgeWest Virginia Supreme Court · 2018
  5. EB Dorev Holdings, Inc. v. West Virginia Department of AdministrationWest Virginia Supreme Court · 2014

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