167 W. Va. 521 - Koppers Co., Inc. v. Dailey’s Empirical Analysis

Citation profile

18 state decisions

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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Where a taxpayer is engaged in furnishing work or work and material for the construction, alteration, repair, decoration, or improvement of a new or existing building or structure or furnishing work or work and material for the alteration, improvement or development of real property, such taxpayer is engaged in the business of contracting and is liable for business and occupation tax at the contracting rate contained in W. Va.Code, 11-13-2e.”

   1 later decision quote this exact passage
   e.g. 197 W. Va. 149 - Personnel Temporary Services v. West Virginia Division of Labor Contractor Licensing Board

2. ““Contracting” shall include the furnishing of work, or both materials and work, in the fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for the alteration, improvement or development of real property.”

   1 later decision quote this exact passage
   e.g. Frame Electric, Inc. v. Caryl

3. ““Service business or calling” shall include all nonprofessional activities engaged in for other persons for a consideration, which involve the rendering of a service as distinguished from the production or sale of tangible property, but shall not include the services rendered by an employee to his employer.”

   1 later decision quote this exact passage
   e.g. Frame Electric, Inc. v. Caryl