Huntington Steel & Supply Co. v. West Virginia State Tax Commissioner

PETROPLUS, JUDGE:

The Claimant, Huntington Steel and Supply Company, filed a claim in this Court on February 11, 1989, for a Refund of Business and Occupation taxes erroneously paid for the calendar year 1963 in -the amount of $3890.46, and for the calendar year 1964 in the amount of $8325.19, or in the aggregate amount of $12,215.65 for both years. The facts of the case, which are not in dispute, are as follows:

Claimant is a corporation engaged in the business of manufacturing steel products in Huntington, West Virginia, and selling said products at wholesale and retail. Until the year 1949,…