Supreme Court of the United States June 28, 1990, 89-337 (National Mines Corp. v. Caryl)

Per Curiam.

Petitioner National Mines Corp. (National) is principally-engaged in the business of producing and selling coal. Among its other activities, National mines coal in Kentucky and Pennsylvania and sells it wholesale in West Virginia. During the period relevant here, West Virginia imposed a gross receipts tax on wholesale sales of tangible property. W. Va. Code § ll-13-2c (1983).