Title: Bayer MaterialScience v. State Tax Commissioner, et al.
Citation: N/A
Docket Number: 33378, 33880, 33881
State: west-virginia
Issuer: west-virginia Supreme Court
Date: January 9, 2009

Nos. 33378, 33880 and 33881 Bayer Material Science, LLC and Bayer CropScience, USA, LP v. State Tax Comm’r. et al.. FILED Benjamin, J., dissenting: January 9, 2009 released at 3:00 p.m. RORY L. PERRY II, CLERK SUPREME COURT OF APPEALS OF WEST VIRGINIA For the reasons set forth in my dissenting opinion in In re: Tax Assessment of Foster Foundation’s Woodlands Retirement, No. 33891, I respectfully also dissent in this case. I believe that the proper burden of proof for a taxpayer in a case such as this is that the taxpayer meet a “preponderancy of the evidence” burden. I therefore dissent to the majority opinion. 1