Cases
- IN RE: THE PETITION OF THE CITY OF BECKLEY 194 W Va. 423 460 S.E. 2d 669
Volunteer fire departments brought writ of certiorari challenging county commission's approval of city's petition for annexation through minor boundary adjustment. The Circuit Court, Raleigh County, Robert A. Burnside, J., found departments lacked standing, but granted relief through writ of prohibition after determining area to be annexed did not meet requirements of minor boundary adjustments. City appealed. The Supreme Court of Appeals, Miller, J., Retired, sitting by temporary assignment, held that: (1) departments lacked standing to appeal commission's order, and (2) circuit court erred in determining that commission acted unreasonably and exceeded its jurisdiction by granting annexation through minor boundary adjustments. Reversed and remanded with directions.
- IN RE: THE TAX ASSESSMENT AGAINST PURPLE TRUTLE, LLC v. GOODEN 223 W.Va. 755, 679 S.E.2d 587
Taxpayers appealed decision of county board of equalization and review that affirmed property tax assessments regarding subdivision lots. The Circuit Court, Berkeley County, David H. Sanders, J., granted summary judgment in favor of taxpayers. Assessor appealed. The Supreme Court of Appeals held that where the petition for appeal, though presented to circuit court during designated 30-day period, is not accompanied by record from board's proceedings and such record is not provided within 30 days, appeal has not been properly perfected and must be refused.
- YOUNG v. MCINTYRE 223 W.Va. 60, 672 S.E.2d 196
Decedent's son, individually and as administrator of decedent's estate, brought action to quiet title to a one-half undivided interest in property. Decedent's former wife filed motion for summary judgment. The Circuit Court, Berkeley County, Gray Silver, III, J., granted former wife's motion, and son appealed. the Supreme Court of Appeals, Benjamin, J., held that: (1) real estate settlement agreement incorporated into divorce decree did not constitute an equitable conversion; (2) settlement agreement created a valid agreement to sell; and (3) as a matter of first impression, decree and incorporated property settlement agreement severed joint tenancy.
- GRIFFITH V. CONAGRA BRANDS, INC., West Virginia supreme Court of Appeals No. 11–0252, May 24, 2012
Assessments against a foreign licensor for West Virginia corporation net income and business franchise tax, on royalties earned from the nation-wide licensing of food industry trademarks and trade names, satisfied neither “purposeful direction” under the Due Process Clause nor “significant economic presence” under the Commerce Clause, where the foreign licensor, with no physical presence in this State, did not sell or distribute food-related products or provide services in West Virginia and where: (1) all products bearing the trademarks and trade names were manufactured solely by unrelated or affiliated licensees of the foreign licensor outside of West Virginia, (2) the foreign licensor did not direct or dictate how its licensees distributed the products and (3) the licensees, operating no retail stores in West Virginia, sold the products only to wholesalers and retailers in this State.