H.O. Anderson, Inc. v. Rose

352 S.E.2d 541 (1987)

H.O. ANDERSON, INC.

v.

Herschel H. ROSE III, as Tax Commissioner, etc.

No. 16809.

Supreme Court of Appeals of West Virginia.

Decided December 12, 1986.

Dissenting Opinion January 9, 1987.

Charlie Brown, Atty. Gen., Charleston, Gregory A. Morgan, Asst. Atty. Gen., Clarksburg, for appellants.

David Layva, Avey & Steptoe, Charles Town, for appellee.

McGRAW, Justice:

This is an appeal by the Tax Commissioner of West Virginia from a final order entered by the Circuit Court of Berkeley County on June 11, 1984, which reversed and set aside the Commissioner's administrative decision…