Legal Opinion

In Re Tax Assessment Against Stonestreet

West Virginia Supreme Court

Decided May 21, 1963No. 12195PublishedCited by 16 opinions

1Opinion of the Court

Raymond, Judge:

This'is a proceeding in which the petitioners, O. V. Stone-street, Agent, and O. V. Stonestreet, seek relief from an assessment for the taxable year 1962 made by the County Court of Calhoun County, sitting as a Board of Review and Equalization, by order entered February 28, 1962, of certain personal property owned by persons represented by O. V. Stonestreet, Agent, consisting of seven separate oil and gas leaseholds located in Lee and Sherman Districts in that county. After the assessor of Calhoun County had made separate assessments of the leaseholds the petitioners applied…

2Cases cited4 opinions

  1. Ballouz v. HartWest Virginia Supreme Court · 1924
  2. Miller v. MillerWest Virginia Supreme Court · 1936
  3. In Re Estate of DurhamWest Virginia Supreme Court · 1937
  4. In Re Estate of KneereamWest Virginia Supreme Court · 1937

3Cited by16 opinions

  1. Tug Valley Recovery Center, Inc. v. Mingo County CommissionWest Virginia Supreme Court · 1979
  2. Pioneer Co. v. HutchinsonWest Virginia Supreme Court · 1975
  3. Mountain America, LLC v. HuffmanWest Virginia Supreme Court · 2009
  4. Haines v. KimbleWest Virginia Supreme Court · 2007
  5. Rawl Sales & Processing Co. v. County Commission of Mingo CountyWest Virginia Supreme Court · 1994

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