Brenda J. Whetzel v. Matthew R. Irby, in his official capacity as State Tax Commissioner of West Virginia

IN THE INTERMEDIATE COURT OF APPEALS OF WEST VIRGINIA FILED June 27, 2025 BRENDA J. WHETZEL, ASHLEY N. DEEM, CHIEF DEPUTY CLERK Petitioner Below, Petitioner INTERMEDIATE COURT OF APPEALS OF WEST VIRGINIA v.) No. 24-ICA-370 (W. Va. Office of Tax Appeals Docket No. 23-1361) MATTHEW R. IRBY, IN HIS OFFICIAL CAPACITY AS STATE TAX COMMISSIONER OF WEST VIRGINIA, Respondent Below, Respondent MEMORANDUM DECISION Petitioner Brenda J. Whetzel appeals the August 15, 2024, Final Decision of the West Virginia Office of Tax Appeals (“OTA”) that affirmed the valuation by the State Tax Commissioner of West…