Daily Gazette Co., Inc. v. Caryl

BROTHERTON, Chief Justice.

This case involves an appeal by the State Tax Commissioner from the order of the Kanawha County Circuit Court ruling that the tax compromise records sought by the Daily Gazette Company are subject to disclosure. We agree with the State Tax Commissioner’s contention that the information sought is confidential pursuant to W.Va.Code § 29B-1-4(5) (1986) and § 11-10-5d(a) (1987), and therefore reverse the decision of the Kanawha County Circuit Court.

Prior to this appeal, CSX brought suit against the State Tax Commissioner in federal district court in a case styled…