WEST VIRGINIA RECORD

MARTINSBURG - Attorneys Michael E. Caryl and Floyd McKinley "Kin" Sayre, were recently recognized as authors of the 2012 Income Tax Article of the Year, awarded by the Institute for Professionals in Taxation (IPT).

The Martinsburg attorneys were honored at the IPT annual meeting in Orlando for an article titled "Griffith v. ConAgra Brands: Due Process Line Found in the Shifting Sands of Economic Nexus," which was published in the IPT's monthly Tax Report in 2012.

Both Caryl and Sayre are members of the Bowles Rice Tax Team and focus their practices in state and local tax services, as well as corporate and commercial matters.

Caryl is a former West Virginia Tax Commissioner and is a past president of the West Virginia Tax Institute, the Tri-State Estate Planning Council and the Southeastern Association of Tax Administrators. He is recognized by Best Lawyers in America, Super Lawyers and Chambers USA's America's Leading Lawyers for Business.

Sayre serves as the City Attorney for the City of Martinsburg. He is a former staff attorney for the West Virginia State Tax Department. He was recognized by Best Lawyers in America as its 2012 Tax Lawyer of the Year in northern West Virginia, in the area of Litigation and Controversy.

The annual IPT Awards Program recognizes those members who have made extraordinary contributions to the organization. The Article of the Year Award recognizes the preparation of relevant articles published during the preceding year in the Counsel's Corner of the Institute's Tax Report. Articles are judged on the basis of timeliness of the topic, perceived breadth of affected IPT membership, scholarliness and clarity/cogency of analysis, according to the IPT web site.

Bowles Rice is a regional law firm with more than 135 attorneys and eight regional offices located in Charleston, Martinsburg, Morgantown, Moundsville and Parkersburg; Southpointe, Pa.; Lexington, Ky.; and Winchester, Va.