West Virginia Supreme Court November 14, 2001, 29178 (Frantz v. Palmer)

combined-opinion

564 S.E.2d 398 (2001) 211 W.Va. 188 Gary W. FRANTZ, d/b/a Frantz Lumber Company, Gary W. Frantz, d/b/a Tri-State Logging and Tri-State Logging, Inc. Petitioner Below, Appellant, v. Joseph M. PALMER, State Tax Commissioner of the State of West Virginia Respondent Below, Appellee. No. 29178. Supreme Court of Appeals of West Virginia. Submitted September 18, 2001.