Legal Opinion
Verizon Online LLC v. Horbal
Supreme Court of Virginia
Decided March 2, 2017No. Record 151955; Record 151956PublishedCited by 3 opinions
1Opinion of the Court
OPINION BY JUSTICE ELIZABETH A. McCLANAHAN
**179 These appeals arise out of a determination by the Tax Commissioner of Virginia that television set top boxes owned by Verizon Online LLC ("Verizon") and used in its cable television business are "intangible personal property" not subject to local taxation under Code § 58.1-1101(A)(2a). The Tax Commissioner directed Chesterfield County to issue refunds to Verizon for local taxes it paid for tax years 2008, 2009, and 2010 on set top boxes it owned. Upon judicial review, the circuit court upheld the Tax Commissioner's determination that Verizon's…
2Cases cited11 opinions
- Board of Supervisors v. BOARD OF ZONINGSupreme Court of Virginia · 2006
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
- Pence Holdings, Inc. v. Auto Center, Inc.Court of Appeals of Virginia · 1995
- Commonwealth Natural Resources, Inc. v. CommonwealthSupreme Court of Virginia · 1978
- Doe v. Virginia Board of DentistryCourt of Appeals of Virginia · 2008
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Kohl'S Dep't Stores, Inc. v. Va. Dep't of TaxationSupreme Court of Virginia · 2018
- Kohl's Dep't Stores, Inc. v. Va. Dep't of TaxationSupreme Court of Virginia · 2017
- Lawrence McNally v. Virginia Department of Motor VehiclesCourt of Appeals of Virginia · 2024