City of Morgantown v. West Virginia Board of Regents
West Virginia Supreme Court
354 S.E.2d 616 (1987)
- Written by Jennifer Flinn, JD
Facts
West Virginia law provided that municipalities had the power and authority to levy and collect an admission tax on entertainment events that were for private profit or gain. The City of Morgantown (plaintiff) filed a lawsuit against the Board of Regents of the University of West Virginia (the board) (defendant) seeking a declaratory judgment that the board was required to collect the city’s admission tax on entertainment events, such as sporting events, carnivals, and performances, that were sponsored by the university and open to the public. The funds earned from ticket sales to these university-sponsored entertainment events were held in special revenue accounts and were considered public funds. The university then allocated these funds for specific purposes. No private individual or entity profited from these funds. The trial court ruled that the events sponsored by the university were not subject to the tax because they were not for private profit or gain. The city appealed.
Rule of Law
Issue
Holding and Reasoning (Brotherton, J.)
What to do next…
Here's why 815,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.