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Petitioner's Brief, Alan Enterprises, LLC V. Mac's Convenience Stores

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Petitioner's Brief, Alan Enterprises, LLC V. Mac's Convenience Stores IN THE SUPREME COURT OF APPEALS OF WEST VIRGINIA No. 17-0087 ~ 0 [S ~ MAY - 22017 ALAN ENTERPRIZES, LLC, 1 L::J~I RORY L PERRY n, CLERK Petitioner SUPREME COURT OF APPEAI.S OF WEST VIRGINIA ..... v. MAC'S CONVENIENCE STORES LLC, d/b!a! Circle K, JOYCE SAMMON, and LOUIS DIAB, Respondents. On appealfrom the Circuit Court ofHarrison CounljJ, Business Court Division Presiding Judge Joanna I. Tabit Civil Action No. 14-C-503-2 PETITIONER'S BRIEF John C. Palmer IV (WV State Bar No. 2801) Keith J. George (WV State Bar No. 5102) Devan K. Flahive (WV State Bar No. 12539) ROBINSON & McELWEE PLLC 700 Virginia Street East, Suite 400 Charleston, West Virginia 25301 Phone: (304) 344-5800 Fax: (304) 344-9566 [email protected] [email protected] [email protected] Counselfor Petitioner, Alan Enterprizes, LLC I. TABLE OF CONTENTS I. TABLE OF CONTENTS ..................................................................................................... i II. TABLE OF AUTHORITIES ............................................................................................. iii III. ASSIGNMENTS OF ERROR .............................................................................................1 IV. STATEMENT OF CASE .................................................................................................... 1 A. Statement ofFacts....................................................................................................1 . B. Procedural History ...................................................................................................4 V. SUMMARY OF ARGUMENT ...........................................................................................7 VI. STATEMENT REGARDING ORAL ARGUMENT AND DECISION ............................9 VII. ARGUMENT .....................................................................................................................10 A. Standard of Review................................................................................................ 10 B. The Circuit Court erred in ruling that federal and state excise taxes paid by a gasoline material are not to be included in determining "cost" under Section 6(a) ofthe West Virginia Unfair Trade Practices Act as a matter oflaw.................... .10 1. How "cost" is defined in the West Virginia Unfair Practices Act................... 10 2. The maxim expressio unius est exclusio alterius should not have been applied because there is no statutory ambiguity ...........................................................11 3. The maxim expressio un ius est exclusio alterius should not have been applied because the legislative intent is clear. ..............................................................13 C. The Circuit Court erred in ruling that the fact that federal and state excise taxes are imbedded in a gasoline retailer's "invoice cost" is immaterial when determining whether such taxes should be included in the calculation of "cost" under Section 6(a) of the West Virginia Unfair Trade Practices Act. ...................15 1. Since a gasoline retailer's "invoice cost" includes state and federal excise taxes, such taxes must be included in the calculation of its "cost." ................. 15 2. The exclusion of federal and state excise taxes payable by a gasoline retailer from its "cost" leads to an absurd result that is contrary to the express intent of the Legislature .................................................................................................. 17 .. VIII. CONCLUSION ..................................................................................................................20 IX. CERTIFICATE OF SERVICE 11 II. TABLE OF AUTHORITIES CASES Clickv. Click, 98 W.Va. 419,127 S.E. 194 (1925) ...................................................................... .20 ChrystalR.M v. CharlesA.L., 194 W.Va. 138,459S.E.2d415 (1995) ...................................... .10 Director, Office ofWorkers 'Compensation Programs v. Bethlehem Mines Corp., 669 F.2d 187 (4th Cir.1982) .................................................................................................... 13 Dotts v. Taressa JA., 182 W.Va. 586,390 S.E.2d 568 (1990) .....................................................11 Fountain Place Cinema 8, LLC v. Morris, 227 W.Va. 249, 707 S.E.2d 859 (2011) ........ .12, 13, 14 King Coal Chevrolet Co. v. General Motors LLC, 233 W.Va. 338, 758 S.E.2d 265 (2014) ....................................................................................................................................... 12 Layne v. Hayes, 141 W.Va. 289, 90 S.E.2d 270 (1955) ................................................................11 Hammons v. West Virginia Office ofIns. Com 'r, 235 W.Va. 577, 775 S.E.2d 472 (2015) .......................................................................................................................................20 Manchin v. Dunfee, 174 W.Va. 532,327 S.E.2d 710 (1984) ........................................................11 Martin v. Hamblet, 230 W.Va. 183,737 S.E.2d 80 (2012) ...........................................................13 Newhartv. Pennybacker, 120 W.Va. 774, 220 S.E. 350 (1938) .................................................. .20 Painter v. Peavy, 192 W.Va. 189,451 S.E.2d 755 (1994) ............................................................ 10 Sizemore v. State Farm Gen. Ins. Co., 202 W.Va. 591,505 S.E.2d 659 (1998) .......................... .12 State v. Euman, 210 W.Va. 519, 558 S.E.2d 324 (2001) ................................................... 12, 13, 14 State ex reI. McGraw v. Runyan Pontiac-Buick, Inc., 194 W.Va. 770,416 S.E.2d 522 (1995) .......................................................................................................................................10 State v. White, 188 W.Va. 534,425 S.E.2d 210 (1992) ................................................................ .14 Stone v. United Engineering, a Div. a/Wean, Inc., 197 W.Va. 347,475 S.E.2d 447 (1996) .......................................................................................................................................14 Vest v. Cobb, 138 W.Va. 660, 76 S.E.2d 885 (1985) .................................................................... 13 III STATUTES AND REGULATIONS United States Code - Internal Revenue Code, Title 26: 26 U.S.C. § 4081 ...................................................................................................................... 16 West Virginia Gasoline and Special Fuel Excise Tax, W.Va. Code § 11-14-1, et seq. (repealed 2003): W.Va. Code § 11-14-1, et seq. ................................................................................................. 12 W.Va. Code § 11-14-7 .............................................................................................8, 12, 13, 14 West Virginia Motor Fuels Excise Tax, W.Va. Code § 11-14C-l, et seq.: W.Va. Code § 11-14C-l, et seq............................................................................................... 12 W.Va. Code § 11-14C-l .......................................................................................................... 16 W.Va. Code § 11-14C-5 .......................................................................................................... 16 W.Va. Code § 11-14C-6 .......................................................................................................... 16 W.Va. Code § 11-14C-19 ........................................................................................................16 West Virginia Consumer Sales and Service Tax, W.Va. Code § 11-15-1, et seq.: W.Va. Code § 11-15-3 ............................................................................................................. 16 W.Va. Code § 11-15-4 .............................................................................................................16 W.Va. Code § 11-15-9 .............................................................................................................16 W.Va. Code § 11-15-18b ......................................................................................................... 16 West Virginia Unfair Practices Act, W.Va. Code § 47-11A-l, et seq. (1939): W.Va. Code § 47-11A-l, et seq . .................................................................................. ... Passim. W.Va. Code $ 47-11A-l ................................................................................................8, 14, 17 W.Va. Code § 47-11A-2 ..........................................................................................8, 10, 15, 18 W.Va. Code § 47-11A-4 ............................................................................................................4 W.Va. Code § 47-11A-6 ................................................................................................. Passim. IV W.Va. Code § 47-11A-8 ............................................................................................................ 6 W.Va. Code § 47-11A-9 ............................................................................................................ 6 W.Va. Code 47-11A-14 ........................................................................................... 8, 14, 17, 18 OTHER AUTHORITIES Code of Federal Regulations - Internal Revenue, Title 26: 26 C.F.R. § 40.6011(a)-1 ......................................................................................................... 16 26 C.F.R. § 40.6071(a)-1 .......................... :.............................................................................
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