ASHLAND OIL, INC. v. CARLYL, TAX COMMISSIONER OF WEST VIRGINIA ON APPEAL FROM THE CIRCUIT COURT OF KANAWHA COUNTY, WEST VIRGINIA No. 88-421 Decided June 28, 1990 During the years at issue, West Virginia imposed a gross receipts tax on persons selling tangible property wholesale, but exempted local manufacturers. The State Tax Commissioner upheld the […]
Articles Tagged: 497 U.S. 916
Ashland Oil, Inc. v. Caryl, 497 U.S. 916 (1990)
497 U.S. 916 497 U.S. 916 110 S.Ct. 3202 111 L.Ed.2d 734 ASHLAND OIL, INC.v.Michael E. CARYL, Tax Commissioner of the State of West Virginia. No. 88-421. June 28, 1990. PER CURIAM. 1 Appellant Ashland Oil, Inc., a Kentucky corporation, is an integrated oil company that maintains business locations worldwide, including in West Virginia. During […]