Case Name: IBM CORPORATION VS. DEPARTMENT OF TAX AND REVENUE
Court: West Virginia Court of Claims
Jurisdiction: West Virginia
Decision Date: 1993-12-17
Citations: 20 Ct. Cl. 40
Docket Number: CC-93-403
Parties: IBM CORPORATION VS. DEPARTMENT OF TAX AND REVENUE
Judges: 
Reporter: Report of the West Virginia Court of Claims
Volume: 20
Pages: 40–41

Head Matter:
OPINION ISSUED DECEMBER 17, 1993
IBM CORPORATION VS. DEPARTMENT OF TAX AND REVENUE
(CC-93-403)
Claimant represents self.
Larry M. Bonham, Assistant Attorney General, for respondent.

Opinion:
PER CURIAM:
This claim was submitted for decision based upon the allegations in the Notice of Claim and the respondent's Answer.
Claimant seeks $ 1,012.00 for computer equipment provided respondent. The invoice for the equipment was not processed for payment in the proper fiscal year; therefore, the claimant has not been paid. The respondent admits the validity and the amount of the claim and states that there were sufficient funds expired in the appropriate fiscal year with which the claim could have been paid.
In view of the foregoing, the Court makes an award in the amount of $1,012.00.
Award of $1,012.00.