Fountain Place Cinema 8, LLC v. Christopher G. Morris

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The State Tax Commissioner seeks a reversal of the circuit court's order, which reversed the decision of the Office of Tax Appeals and remanded this case to the Office of Tax Appeals for an award of tax credit sought by respondent taxpayer. Taxpayer requested a tax credit under the Economic Opportunity Tax Credit Act as a business engaged in "destination-oriented recreation and tourism" pursuant to W.Va. Code §11-13Q-19(a)(5). The Tax Department denied the tax credit and the Office of Tax Appeals affirmed that decision.