[Download] "Richard L. Dailey v. Bechtel Corporation" by Fourth Circuit U.S. Court Of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Richard L. Dailey v. Bechtel Corporation
- Author : Fourth Circuit U.S. Court Of Appeals
- Release Date : January 23, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
"Under Code, 11-13-1, as amended, [in effect at the time the taxes in this case were incurred] the measure of the Business and Occupation Tax is the gross income of the taxpayer defined therein as "the gross receipts . . . received as compensation for personal services and the gross receipts . . . derived from trade, business, commerce or sales. . . . Gross income does not include reimbursements from a party to a taxpayer for expenditures made by the taxpayer in accordance with the provisions of an agreement between the taxpayer and such party when it is clear from the terms of the agreement and the manner in which it is executed that such reimbursements were not a part of the remuneration of the taxpayer for services rendered to the other party to the agreement." Point 4 Syllabus, Bethlehem Mines Corporation v. Haden, 153 W.Va. 721.