By Andrew Brown At a time when tax payments, philanthropic promises and personal income have become key issues in the presidential and gubernatorial races, West Virginia's two major party candidates for governor are refusing to disclose their latest state and federal tax returns. Republican Bill Cole and Democrat Jim Justice both dismissed a request by the Gazette-Mail that asked the two businessmen to open up their annual tax statements to the public. The Gazette-Mail sent letters to Cole and Justice - one of whom is expected to lead the state come January - arguing that it was in the public interest for West Virginians to have a full understanding of their financial backgrounds. Cole's campaign suggested he has nothing to hide, but refused to turn over his tax documents.