Dailey v. Bechtel Corporation

Sprouse, Justice:

This case is before the Court upon an appeal from a final judgment of the Circuit Court of Kanawha County in a declaratory judgment proceeding instituted by Richard L. Dailey, Tax Commissioner of the State of West Virginia, as the plaintiff, against Bechtel Corporation, as the defendant. The proceeding was instituted at the request of Bechtel, pursuant to the provisions of Code, 1931, 11-l-2a, as amended, for the purpose of ascertaining whether any portion of the business and occupation tax imposed upon Bechtel had been unlawfully collected by the State of West Virginia for…