Charleston Area Medical Center, Inc. v. State Tax Department

Appellant Charleston Area Medical Center, Inc. (hereinafter “CAMC”), appeals from a final decision of the Circuit Court of Kanawha County, West Virginia, affirming the denial of CAMC’s Petition for Reassessment, filed with the State Tax Department of West Virginia, Office of Hearings and Appeals. In that petition, CAMC sought to vacate an assessment by the State Tax Commissioner, and sought a refund of that assessment. The circuit court, however, upheld the validity of the assessment concluding that CAMC’s provision of in-house health care benefits to certain employees should be considered…