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7 West Virginia opinions name it 1 courts 1960–2026 1 in the last five years
The cases below were cited by West Virginia courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Robert G. Vaughn v. Bernard Rosen, Executive Director, United States Civil Service Commissiongreen1 sentence1996See Vaughn, 484 F.2d at 825-26 . 20 . | 1 | 1 |
Koppers Coal Co. v. Aldersongreen2 sentences1988See Koppers Coal Co. v. Alderson, 125 W.Va. 747, 752 , 26 S.E.2d 226, 229 (1943). 3 . 1988See Koppers Coal Co. v. Alderson, 125 W.Va. 747, 752 , 26 S.E.2d 226, 229 (1943). 3 . | 1 | 1 |
Wooddell v. Daileygreen2 sentences1987The entire claim of GM centers on an exemption clause contained in the then-existing tax statute, W.Va.Code, 11-15-9(6) (1974). 1 It is an accepted tax law principle in this jurisdiction that an “exemption is strictly construed against the person claiming the exemption.” Wooddell v. Dailey, 160 W.Va. 65, 68 , 230 S.E.2d 466, 469 (1976). 1987The entire claim of GM centers on an exemption clause contained in the then-existing tax statute, W.Va.Code, 11-15-9(6) (1974). 1 It is an accepted tax law principle in this jurisdiction that an “exemption is strictly construed against the person claiming the exemption.” Wooddell v. Dailey, 160 W.Va. 65, 68 , 230 S.E.2d 466, 469 (1976). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in West Virginia. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Longwell v. Hodge
green
1 sentence2026And, given our insistence in Syllabus 2 of Longwell upon a “statute expressly preempting to the State the right exclusively to control whether and where” the regulated activity may occur, we are not persuaded by SWN’s argument that the City’s zoning ordinances are impliedly preempted by the Horizontal Well Control Act, in their entirety. 15 Id., Syl. | 1 | 2026–2026 |
Losh v. McKenzie
green
2 sentences2018In syllabus point four of Losh, we held that a favorable change in the law which may be applied retroactively is an exemption to the doctrine of res judicata. 166 W.Va. at 762-63 , 277 S.E.2d at 608 . 2018In syllabus point four of Losh, we held that a favorable change in the law which may be applied retroactively is an exemption to the doctrine of res judicata. 166 W.Va. at 762-63 , 277 S.E.2d at 608 . | 1 | 2018–2018 |
Guy v. Judicial Nominating Commission
green
1 sentence1996Without the Vaughn index, the party making a freedom of information request is at a distinct disadvantage in that "only the public body holding the information can speak confidently regarding the nature of the material and the circumstances of its preparation and use which might support an exemption defense.” Guy, 659 A.2d at 781 . | 1 | 1996–1996 |
Dillon v. Board of Educ. of County of Mingo
green
2 sentences1987Furthermore, the Tax Commissioner’s interpretation of the exemption statute should have been accorded considerable weight, under the established administrative law principle stated in Syllabus Point 1 of Dillon v. Board of Educ. of County of Mingo, 171 W.Va. 631 , 301 S.E.2d 588 (1983): “ 'Interpretations of statutes by bodies charged with their administration are given great weight unless clearly erroneous.’ Syllabus Point 4, Security National Bank & Trust Co. v. First W.Va. 1987Furthermore, the Tax Commissioner’s interpretation of the exemption statute should have been accorded considerable weight, under the established administrative law principle stated in Syllabus Point 1 of Dillon v. Board of Educ. of County of Mingo, 171 W.Va. 631 , 301 S.E.2d 588 (1983): “ 'Interpretations of statutes by bodies charged with their administration are given great weight unless clearly erroneous.’ Syllabus Point 4, Security National Bank & Trust Co. v. First W.Va. | 1 | 1987–1987 |
East Texas Motor Freight Lines, Inc. v. Frozen Food Express
green
2 sentences1978The term "processing" has been recognized as a subcategory of the larger term "manufacturing" in East Texas Motor Freight Lines v. Frozen Food Express, 351 U.S. 49 , 76 S.Ct. 574 , 100 L.Ed. 917 (1956), where the issue was whether poultry which had been dressed and frozen was a manufactured product of an agricultural commodity. 1978The term "processing" has been recognized as a subcategory of the larger term "manufacturing" in East Texas Motor Freight Lines v. Frozen Food Express, 351 U.S. 49 , 76 S.Ct. 574 , 100 L.Ed. 917 (1956), where the issue was whether poultry which had been dressed and frozen was a manufactured product of an agricultural commodity. | 1 | 1978–1978 |
Hood v. City of Wheeling
green
1 sentence1960J., Statutes, §51; Hood v. City of Wheeling, 85 W. | 1 | 1960–1960 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.