Douglass v. Koontz

Riley, PResident:

In this certified case, Andrew E. Douglass, doing business as Chancellor Insurance- Agency, who sues on behalf of himself and all other duly licensed fire and casualty insurance agents, doing business in the State of West Virginia, who are similarly situated, instituted this proceeding in the Circuit Court of Kanawha County against C. H. Koontz, State Tax Commissioner of West Virginia, for the purpose of obtaining a declaratory judgment determining whether the plaintiff is engaged in a “service business or calling” within the meaning of the Business and Occupation Tax, Code,…