Legal Opinion
Newell Bridge & Railway Co. v. Dailey
West Virginia Supreme Court
Decided May 20, 1980No. 14250PublishedCited by 1 opinion
1Opinion of the Court
Harshbarger, Justice:
Our State Tax Commissioner assessed the bridge company $83,051.25 in unpaid Business and Occupation taxes, and the taxpayer, appealing to the Kanawha County Circuit Court, won reversal. The Commissioner appealed to us.
The company’s bridge spans the Ohio River between Newell, West Virginia and East Liverpool, Ohio. Two-thirds of the bridge is in West Virginia (we own the river to its low-water mark on the Ohio shore), but the tollbooth is on the Ohio side. All traffic upon the bridge is interstate.
The company is a West Virginia corporation, pays West Virginia property,…
2Cases cited12 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Pedersen v. Delaware, Lackawanna & Western RailroadSupreme Court of the United States · 1913
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Overstreet v. North Shore Corp.Supreme Court of the United States · 1943
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3Cited by1 opinion
- Newell Bridge & Railway Co. v. Dailey, State Tax Commissioner of West VirginiaSupreme Court of the United States · 1981