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Spilman Thomas & Battle, PLLC

G. Thomas Battle

G. Thomas Battle

Of Counsel


  • Corporate & Business Law
  • State & Local Taxation

WSG Practice Industries


Spilman Thomas & Battle, PLLC
West Virginia, U.S.A.

Mr. Battle has retired from active participation with the firm. During his years of active practice (1968 – 2008), his primary areas of practice were corporate and local, state and federal taxation law.

Bar Admissions


  • West Virginia State Bar, Inactive


  • University of Virginia, B.A., 1954
  • University of Virginia School of Law, LL.B., 1960
Areas of Practice

Corporate & Business Law | State & Local Taxation

Professional Career

Significant Accomplishments

  • Practicing before administrative bodies with respect to state and local tax issues and appellate practice in state court system
  • West Virginia State Tax Commissioner, 1962 - 1968

  • Articles

    Publications & Presentations

    • Commerce Clearing House Guidebook to West Virginia Taxes, Severance Tax Chapter, 1989 - 1992
    • ABA Sales and Use Tax Desk Book, West Virginia Chapter, 1993 and annual updates
    • ABA Property Tax Desk Book, West Virginia Chapter, 1995 and annual updates

    WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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