166 W. Va. 548 - Bishop Coal Co. v. Dailey’s Empirical Analysis
1981
Citation profile
3
cited by 3 later decisions
1
states following
November 1982
most recently cited
3 state decisions
Relationships
Relies on Henneford v. Silas Mason Co. · Piper v. Chris-Craft Industries, Inc. · State v. Birmingham Rail & Locomotive Co. · JC Penney Co., Inc. v. Hardesty · J. C. Penney Co. v. Haradesty
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Where a taxpayer operates an underground coal mine which severs coal in the State of Virginia and transports the coal through tunnels located in both Virginia and West Virginia to a cleaning plant and tipple in West Virginia, the taxpayer is chargeable with the entire business and occupation tax in the manufacturing category as measured by the total gross receipts from the sale of the coal since all of the manufacturing involved in preparing the coal for market occurs in West Virginia.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.