Legal Opinion
Hydraulics, Inc. v. Dailey
West Virginia Supreme Court
Decided March 25, 1983No. 15377, 15378PublishedCited by 4 opinions
1Opinion of the Court
HARSHBARGER, Justice:
The state tax commissioner found Hydraulics, Inc. and Morgantown Machine and Hydraulics, Inc. liable for more business and occupation taxes than they had paid. They appealed to the Kanawha County Circuit Court and it reversed the commissioner. 1 These appeals were consolidated so that we could answer one question: whether the sale of replacement parts affixed to machinery belonging to out-of-state customers, picked up from them and brought to West Virginia for repairs, then returned to them, is taxable pursuant to W.Va.Code, 11-13-2, our state business and occupation tax.
T…
2Cases cited25 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
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3Cited by4 opinions
- H.O. Anderson, Inc. v. RoseWest Virginia Supreme Court · 1987
- Chesapeake & Ohio Railway Co. v. RoseDistrict Court, S.D. West Virginia · 1985
- City National Bank v. City of BeckleyWest Virginia Supreme Court · 2003
- H.O. Anderson, Inc. v. RoseWest Virginia Supreme Court · 1987