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CHESAPEAKE & POTOMAC CO. v. STATE TAX DEPT.

No. 13740.

239 S.E.2d 918 (1977)

The CHESAPEAKE AND POTOMAC CO. OF WEST VIRGINIA v. STATE TAX DEPARTMENT and Richard L. Dailey, Commissioner.

Supreme Court of Appeals of West Virginia.

December 20, 1977.

Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., William F. Carroll, Deputy Atty. Gen., Charleston, for appellants.

Jackson, Kelly, Holt & O'Farrell, Thomas N. Chambers, John J. Cowan, Charleston, Robert A. Levetown, John M. Kelleher, John W. Plaatje, Washington, D. C., for appellee.

NEELY, Justice:

This is an appeal from a judgment of the Circuit Court of Kanawha County which set aside a tax assessment against the plaintiff, Chesapeake and Potomac Co. of West Virginia [Taxpayer]. Upon Taxpayer's motion for summary judgment the circuit court found the assessment null and void, and permanently restrained the State Tax Commissioner1 from collecting the tax assessed. We reverse.

In 1969 the Commissioner made a...

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