Legal Opinion
Schmehl v. Helton
West Virginia Supreme Court
Decided April 4, 2008No. 33379PublishedCited by 22 opinions
1Opinion of the CourtStarcher, J.
In this ease we uphold a decision by the Circuit Court of Jefferson County holding that a corporate officer and bookkeeper for a bar1 and restaurant business can be held liable to the State Tax Department for consumer sales taxes that were collected by the business from customers, but were not sent in to the State as required by law.
I
Facts & Background
In the instant case, the Circuit Court of Jefferson County, in a July 5, 2006 order, upheld a ruling by the West Virginia Office of Tax Appeals in favor of the appellee, the Tax Commissioner of the State of West Virginia. The Tax Commissioner…
2Cases cited26 opinions
- United States v. GallettiSupreme Court of the United States · 2004
- Mullins v. VenableWest Virginia Supreme Court · 1982
- Bowling v. Ansted Chrysler-Plymouth-Dodge, Inc.West Virginia Supreme Court · 1992
- Douglas A. Olsen v. United StatesCourt of Appeals for the Eighth Circuit · 1991
- Frymier-Halloran v. PaigeWest Virginia Supreme Court · 1995
21 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Tax Assessment of Foster Foundation's Woodlands Retirement CommunityWest Virginia Supreme Court · 2009
- Jenkins v. City of ElkinsWest Virginia Supreme Court · 2012
- Associated Press v. CanterburyWest Virginia Supreme Court · 2009
- Arden J. Curry, II v. W. Va. Consolidated Public Retirement BoardWest Virginia Supreme Court · 2015
- Savarese v. Allstate InsuranceWest Virginia Supreme Court · 2008
17 more not listed; retrieve them via the Exa API.