# State Ex Rel. Prosecuting Attorney v. Bayer Corp.

> West Virginia Supreme Court · January 9, 2009 · 223 W. Va. 146

URL: https://www.frixlaw.com/law-library/cases/9589455

## Case

- **Full name:** STATE of West Virginia Ex Rel. Prosecuting Attorney of Kanawha County, West Virginia, Petitioner Below, Appellee, v. BAYER CORPORATION, Respondent Below, Appellant
- **Court:** West Virginia Supreme Court
- **Decided:** January 9, 2009
- **Citations:** 223 W. Va. 146; 672 S.E.2d 282
- **Precedential status:** Published
- **Opinion:** Concurrence by Benjamin
- **Judges:** Davis, Albright, Status, McHugh, Beane, Benjamin
- **Cited by:** 13 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9589455

## How later opinions describe it (automated extraction)

- holding that “[ujnless otherwise provided by law, the standard of review by a circuit court in a writ of certiorari proceeding under W.Va.Code § 53-3-3 (1923) (Repl.Vol.2000) is de novo”
- holding that “Unless otherwise provided by law, the standard of review by a circuit court in a writ of certiorari proceeding under W. Va.Code § 53-3-3 (1923) (Repl.Vol.2000) is de novo”
- establishing procedure for issuance of writ of certiorari (citation omitted)
- establishing procedure for issuance of writ of certiorari

## Opinion text

BENJAMIN, J.,
concurring and dissenting:
For the reasons set forth in my dissenting-opinion in In re: Tax Assessment of Foster Foundation’s Woodlands Retirement, No. 33891, I respectfully concur and dissent in this case. I believe that the proper burden of proof for a taxpayer in a ease such as this is that the taxpayer meet a “preponderancy of the evidence” burden. I therefore dissent to the majority opinion. However, since the use of a preponderancy standard would not have changed the result on appeal, I concur with the majority in the ultimate outcome of this appeal.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9589455. Public record. Not legal advice.