WOODDELL v. DAILEY

No. 13623.

230 S.E.2d 466 (1977)

Jerry K. WOODDELL v. Richard L. DAILEY, Tax Commissioner for the State of West Virginia.

Supreme Court of Appeals of West Virginia.

Rehearing Denied February 28, 1977.


Attorney(s) appearing for the Case

Chauncey H. Browning, Jr., Atty. Gen., and C. Page Hamrick, III, Asst. Atty. Gen., Charleston, for appellant.

Thornhill, Kennedy & Vaughan, James F. Vaughan, Jr., Beckley, for appellee.


WILSON, Justice:

This case presents for our determination the question of whether interior decorating is a profession whose practitioners are "excepted" from payment of the tax imposed by W.Va.Code, 11-5-1, et seq., referred to as the Consumers Sales and Service Tax.

The appellant State Tax Commissioner appeals from a final order of the Circuit Court of Raleigh County in favor of appellee Jerry K. Wooddell...

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