State Ex Rel. Lambert v. Carman

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Where a person claims an exemption from a law imposing a license or tax, such law is strictly construed against the person claiming the exemption.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

19 cases in this archive cite this case.

• Cotiga Development Co. v. United Fuel Gas Co.
  West Virginia Supreme Court· 1962-12-11· cited 213×
• State ex rel. Hardesty v. Aracoma—Chief Logan No. 4523
  West Virginia Supreme Court· 1963-03-12· cited 79×
• Wooddell v. Dailey
  West Virginia Supreme Court· 1976-12-07· cited 41×
• Davis Memorial Hospital v. West Virginia State Tax Commissioner
  West Virginia Supreme Court· 2008-10-14· cited 33×
• In Re: Hillcrest Memorial Gardens
  West Virginia Supreme Court· 1961-05-16· cited 33×
• Coordinating Council for Independent Living, Inc. v. Palmer
  West Virginia Supreme Court· 2001-04-30· cited 25×
• State Ex Rel. Battle v. Baltimore & Ohio Railroad
  West Virginia Supreme Court· 1965-07-20· cited 20×
• J. D. Moore, Inc. v. Hardesty
  West Virginia Supreme Court· 1963-02-26· cited 19×
• Terry v. State Compensation Commissioner
  West Virginia Supreme Court· 1963-02-12· cited 17×
• Pennsylvania & West Virginia Supply Corp. v. Rose
  West Virginia Supreme Court· 1988-03-10· cited 17×
• Tony P. Sellitti Construction Co. v. Caryl
  West Virginia Supreme Court· 1991-07-19· cited 15×
• Shawnee Bank, Inc. v. Paige
  West Virginia Supreme Court· 1997-05-29· cited 11×
• Estate of Glessner v. Carman
  West Virginia Supreme Court· 1961-03-28· cited 8×
• Ballard's Farm Sausage, Inc. v. Dailey
  West Virginia Supreme Court· 1978-07-11· cited 7×
• H.O. Anderson, Inc. v. Rose
  West Virginia Supreme Court· 1987-01-09· cited 7×
• Appalachian Emergency Medical Services, Inc. v. State Tax Commissioner
  West Virginia Supreme Court· 2005-11-29· cited 6×
• Dale W. Steager, State Tax Comm. v. James and Elaine Dawson
  West Virginia Supreme Court· 2017-05-17
• Global Capital of World Peace v. Norma Wagoner, Assessor
  West Virginia Supreme Court· 2017-11-09
• John Keener d/b/a Mountaineer Inspection Services, LLC v. Matthew Irby, State Tax Commissioner of West Virginia
  West Virginia Supreme Court· 2021-11-08

Cites

4 cases in this archive are cited by this case.

• State v. Epperly
  West Virginia Supreme Court· 1951-05-29· cited 401×
• Douglass v. Koontz
  West Virginia Supreme Court· 1952-06-24· cited 43×
• Fry v. City of Ronceverte
  West Virginia Supreme Court· 1923-03-20· cited 11×
• Thacker v. Crow
  West Virginia Supreme Court· 1955-11-29· cited 4×