Luck Stone Corp. v. Loudoun County

By Judge James H. Chamblin

This is a proceeding under Virginia Code § 58.1-3984 upon an application by Luck Stone Corporation (“Luck”) to correct an allegedly erroneous assessment by the County of Loudoun of its Business, Professional and Occupational License Tax (“BPOL Tax”) for the years 1986 through 1991. Counsel agreed to “bifurcate” this case so that the Court could first determine whether certain sales by Luck were at wholesale for purposes of the BPOL Tax. Counsel submitted pre-hearing memoranda, and the Court heard evidence and argument of counsel on January 13, 1992.

For the reasons…