Central Distributing Co. v. Beer Commission

West Virginia Court of Claims

Central Distributing Co. v. Beer Commission

15 Ct. Cl. 234

CourtWest Virginia Court of Claims

DecidedJanuary 30, 1985

DocketCC-84-324

StatusPublished

This text of 15 Ct. Cl. 234 (Central Distributing Co. v. Beer Commission) is published on Counsel Stack Legal Research, covering West Virginia Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Central Distributing Co. v. Beer Commission, 15 Ct. Cl. 234 (W. Va. Super. Ct. 1985).

Pincite

Opinion

PER CURIAM:

Claimant seeks to recover $505.10 for taxes paid on beer. Of this amount, $104.50 in taxes was paid to respondent on draft beer which became outdated and was destroyed in the presence of respondent’s representative. The balance of $400.60 was paid on beer that was sold to a Georgia company, distributed in Georgia, and state taxes in Georgia were paid. At a hearing on the claim, the respondent admitted that the taxes were paid. It is the opinion of the Court that it would be unjust enrichment for the State to keep the tax money. An award is made to the claimant in the amount of $505.10.

Award of $505.10.

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PER CURIAM:

Claimant seeks to recover $505.10 for taxes paid on beer. Of this amount, $104.50 in taxes was paid to respondent on draft beer which became outdated and was destroyed in the presence of respondent’s representative. The balance of $400.60 was paid on beer that was sold to a Georgia company, distributed in Georgia, and state taxes in Georgia were paid. At a hearing on the claim, the respondent admitted that the taxes were paid. It is the opinion of the Court that it would be unjust enrichment for the State to keep the tax money. An award is made to the claimant in the amount of $505.10.

Award of $505.10.

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Bluebook (online)

15 Ct. Cl. 234, Counsel Stack Legal Research, https://law.counselstack.com/opinion/central-distributing-co-v-beer-commission-wvctcl-1985.