Farmers & Merchants Bank of Keyser v. Haden

BROWNING, President:

This is an appeal from a final order of the Circuit Court of Mineral County entered on January 14, 1969, in an appeal by the Farmers & Merchants Bank of Keyser, West Virginia, a corporation, as executor of the estate of Otie L. • Kimmell, appellee herein, from an administrative decision of G. Thomas Battle, Tax Commissioner of the State of West Virginia, predecessor to Charles H. Haden, II, appellant herein. In that final order that court set aside a deficiency assessment of Inheritance and Transfer Tax made by appellant against appellee, and exonerated the estate from…