Case Name: PRODUCERS GAS COMPANY, Claimant, v. STATE TAX COMMISSIONER, Respondent
Court: West Virginia Court of Claims
Jurisdiction: West Virginia
Decision Date: 1944-02-16
Citations: 2 Ct. Cl. 283
Docket Number: No. 294-S
Parties: PRODUCERS GAS COMPANY, Claimant, v. STATE TAX COMMISSIONER, Respondent.
Judges: 
Reporter: Report of the West Virginia Court of Claims
Volume: 2
Pages: 283–283

Head Matter:
(No. 294-S
PRODUCERS GAS COMPANY, Claimant, v. STATE TAX COMMISSIONER, Respondent.
Opinion filed February 16, 1944

Opinion:
G. H. A. KUNST, Judge.
Claimant seeks a refund of $74.45, which amount represente overpayment by it of its business and occupational taxes for the years 1937 and 1938, as shown by investigation report of auditor for that tax division. A request for refund of the excess tax was made by claimant on its 1937 tax return and on its 1938 return, at the time each was filed.
The state tax commissioner recommends and the attorney general approves the payment of said amount. An award is made to claimant for the sum of seventy-four dollars and forty-five cents ($74.45).