Wheeling Dollar Savings & Trust Co. v. Haden

BERRY, Judge:

This is an appeal by the State Tax Commissioner of West Virginia, from a judgment of the Circuit Court of Ohio County of May 1, 1969, in which a deduction partially disallowed by the Tax Commissioner was reinstated to full value by the Circuit Court in a case involving the value of deduction to be allowed on the state inheritance tax return for estate taxes paid to the federal government where the government allowed bonds, which were appraised by West Virginia appraisers at market value and which were later placed on the federal return at their higher par value, to be used at the…