Legal Opinion
Armco, Inc. v. Hardesty
West Virginia Supreme Court
Decided May 25, 1983No. 15437PublishedCited by 7 opinions
1Opinion of the Court
MILLER, Justice:
This is an appeal by the State Tax Commissioner from an order of the Circuit Court of Kanawha County which set aside a business and occupation tax deficiency assessment against Armco, Inc. The circuit court concluded that the wholesale classification provisions of the business and occupation tax law (W.Va.Code, 11-13-1, et seq.) did not apply to the operations of certain divisions of Armco, Inc. The circuit court’s conclusion was based principally on its view that these divisions did not have a sufficient business nexus with the State of West Virginia to support the imposition…
2Cases cited45 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
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3Cited by7 opinions
- Armco Inc. v. HardestySupreme Court of the United States · 1984
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
- Silent Hoist & Crane Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Ashland Oil, Inc. v. RoseWest Virginia Supreme Court · 1986
- Town of Burnsville v. ClineWest Virginia Supreme Court · 1992
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