Legal Opinion
Ashland Oil, Inc. v. Rose
West Virginia Supreme Court
Decided November 12, 1986No. 16962PublishedCited by 16 opinions
1Opinion of the Court
BR0THERT0N, Justice:
This is a West Virginia Business & Occupation Tax case in which the parties dispute the scope of application of the United States Supreme Court’s decision in Armco, Inc. v. Hardesty, 467 U.S. 638, 104 S.Ct. 2620, 81 L.Ed.2d 540 (1984). The State Tax Commissioner appeals from a summary judgment granted by Judge Workman of the Kanawha County Circuit Court, which held that business and occupation tax assessed on Ashland Oil, Inc.’s wholesale sales was invalid under Armco. We agree with the circuit court that the Armco decision applies to the facts of this case. We…
2Cases cited27 opinions
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Hicks v. MirandaSupreme Court of the United States · 1975
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
22 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Caperton v. AT Massey Coal Co., Inc.West Virginia Supreme Court · 2009
- Winkler v. State School Building AuthorityWest Virginia Supreme Court · 1993
- National Can Corp. v. Department of RevenueWashington Supreme Court · 1988
- Ashland Oil, Inc. v. CarylSupreme Court of the United States · 1990
- American Trucking Associations, Inc. v. GoldsteinCourt of Appeals of Maryland · 1988
11 more not listed; retrieve them via the Exa API.