West Virginia Supreme Court June 30, 2006, 32891 (Helton v. Reed)

combined-opinion

638 S.E.2d 160 (2006) Virgil T. HELTON, State Tax Commissioner of the State of West Virginia, Petitioner Below, Appellant v. R. Michael REED, Chief Administrative Law Judge, West Virginia Office of Tax Appeals and Elk Run Coal Co., Inc., Respondents Below, Appellees. No. 32891. Supreme Court of Appeals of West Virginia. Submitted March 14, 2006. Decided June 13, 2006.