Clinchfield Coal Co. v. Robbins

This case involves a declaratory judgment proceeding brought by Clinchfield Coal Company (Clinchfield) against Ronnie L. Robbins (Robbins), Commissioner of Revenue of Dickenson County. In a bill of complaint, Clinchfield sought a declaration that Robbins lacked the authority to employ Larry D. Sturgill, P.C., a private accounting firm (the Sturgill firm), and to appoint its members as deputy commissioners of revenue to conduct an audit of Clinchfield’s business tax records. Clinchfield also sought to have the trial court quash a summons requiring Clinchfield to produce certain records for the…