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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


    Banking on This: Spilman Mortgage & Consumer Banking Report
    Spilman Thomas & Battle, PLLC 

    This blog addresses mortgage regulations and consumer lending issues impacting financial institutions and businesses from a legal perspective. Postings largely focus on the legal environment in North Carolina, Virginia, West Virginia and Pennsylvania, but often address issues of import to a...

    INGOTS: Raw Thoughts and Unpolished Ideas
    Spilman Thomas & Battle, PLLC 

    Spilman Thomas & Battle, PLLC is a full-service law firm offering a broad range of practices, spanning litigation and corporate law, for clients large and small. Founded in 1864, Spilman has offices in Pennsylvania, West Virginia, Virginia and North Carolina. This blog is updated and maintained by...

    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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