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TAX ANALYSTS v. IRBY

No. 22-0491.

900 S.E.2d 37 (2024)

TAX ANALYSTS, Petitioner, v. Matthew IRBY, West Virginia State Tax Commissioner, Respondent.

Supreme Court of Appeals of West Virginia.

Filed: March 15, 2024.

Attorney(s) appearing for the Case

Zachary J. Rosencrance, Esq. , Bowles Rice, LLP, Charleston, West Virginia, Cornish F. Hitchcock, Esq. , Hitchcock Law Firm, PLLC, Washington, D.C., Counsel for Petitioner.

Patrick Morrissey, Esq. , Attorney General, Katherine A. Schultz, Esq. , Senior Deputy Attorney General, Sean M. Whelan, Esq. , Deputy Attorney General, Charleston, West Virginia, Counsel for Respondent.

Petitioner, Tax Analysts ("Tax Analysts"), is a nonprofit organization that publishes periodicals throughout the country, including in West Virginia, to provide updates on developments affecting the tax laws and policies in various states. Tax Analysts requested copies of field audit and audit training manuals from the Respondent...

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