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DAILEY v. ROLLINS

No. 13235.

200 S.E.2d 90 (1973)

Richard L. DAILEY, State Tax Commissioner v. Roy B. ROLLINS et al.

Supreme Court of Appeals of West Virginia.

Decided November 13, 1973.

Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., Jack C. McClung, Deputy Atty. Gen., Guy R. Bucci, Gene W. Bailey, Asst. Attys. Gen., Charleston, for appellant.

Kay, Casto & Chaney, Robert H. C. Kay, Charleston, for appellees.

CAPLAN, Justice:

This is an appeal from a final order of the Circuit Court of Mason County in a proceeding challenging the accuracy of an appraisement of a certain tract of real estate approved by the county court of said county for inheritance and transfer tax purposes. By said order the circuit court dismissed the appeal of the then tax commissioner, Charles H. Haden, II, the effect of which was to declare final the appraisement approved by the county court. Richard...

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