State Tax Division Targets Millions in Unpaid Taxes Linked to The Greenbrier

Attorneys for the West Virginia State Tax Division filed a motion Wednesday in the U.S. District Court for the Southern District of West Virginia asking to join a lawsuit brought by White Sulphur Springs Holdings LLC against Justice, former first lady Cathy Justice, son Jay Justice and several Justice-owned entities connected to the resort.

The federal lawsuit, filed last month, stems from the purchase of nearly $289.5 million in Greenbrier-related debt by White Sulphur Springs Holdings, a company affiliated with Texas-based TRT Holdings, parent company of Omni Hotels & Resorts. The debt was acquired from Virginia-based Carter Bank & Trust.

White Sulphur Springs Holdings is asking a federal judge to appoint a receiver to oversee The Greenbrier Resort and related properties and to issue a permanent injunction preventing the Justice family from interfering with resort operations.

In Wednesday’s filing, the Tax Division argued it should be allowed to intervene to protect the state’s financial interests because the defendants allegedly owe millions in unpaid taxes.

According to court documents, the state has filed 10 active tax liens against the Greenbrier Hotel Corporation dating from May through November 2025. The liens total more than $4.4 million in unpaid taxes, penalties and additions, including allegations involving unremitted personal income tax withholdings and consumer sales and service taxes.

The filing states the Tax Division has already established liens against assets connected to the defendants in an effort to secure repayment.

The tax liens add to a series of financial challenges involving the Justice family business empire, including delinquent property taxes, courthouse auctions involving Justice-owned properties and lawsuits from lenders and vendors seeking repayment of loans and guarantees.

White Sulphur Springs Holdings has cited those financial issues in its request to place the resort into receivership.

Court filings also reveal previous negotiations between representatives of TRT Holdings and the Justice family that would have forgiven approximately $200 million in debt in exchange for a 50% ownership stake in The Greenbrier. Those talks ultimately collapsed before the federal lawsuit was filed.

In a separate lawsuit filed in Greenbrier County Circuit Court, the Justice family accuses TRT Holdings and Carter Bank of improperly using confidential information and violating standstill agreements to acquire the Greenbrier debt at a discount before attempting to seize control of the property.