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Try CasePortal for FreeJ. Armstead reverses the lower court's order granting the state tax department's motion to dismiss the non-profit tax news publisher's suit seeking to compel the department to disclose copies of current field audit manuals, audit training manuals, and training and continuing education materials under the West Virginia Freedom of Information Act. The judge erred in accepting carte blanche the department's reliance on the section of W. Va. Code prohibiting the release of documents that disclose the standards used “for the selection of [tax] returns for examination or data used or to be used for determining such standards” without first requiring it to produce a Vaughn Index "to detail why the requested information is exempt from disclosure and identify which exemption applies." Reversed.