Brockway Glass Co. v. Caryl

394 S.E.2d 524 (1990)

BROCKWAY GLASS COMPANY, INC., GLASSWARE DIVISION, a Corporation

v.

Michael E. CARYL, as State Tax Commissioner of West Virginia, Successor to Herschel H. Rose, III, Former State Tax Commissioner of West Virginia.

No. 18995.

Supreme Court of Appeals of West Virginia.

May 18, 1990.

Dissenting Opinion of Justice Brotherton July 11, 1990.

Roger W. Tompkins, Atty. Gen., John E. Shank, Deputy Atty. Gen., Charleston, for Michael E. Caryl, Comm'r.

Lisa Stout Rogers, Highland, McNeer & McMunn, Clarksburg, for Brockway Glass Co.

McHUGH, Justice:

This tax case is before this Court upon an…