Legal Opinion
VIRGINIA CELLULAR v. Va. Dept. of Taxation
Supreme Court of Virginia
Decided September 12, 2008No. Record 071895PublishedCited by 10 opinions
1Opinion of the Court
OPINION BY Justice S. BERNARD GOODWYN.
In this appeal, we consider whether the minimum tax imposed upon telecommunications companies pursuant to Code § 58.1-400.1 is applicable to noncorporate telecommunications companies.
The Virginia Department of Taxation (the "Department") determined that Virginia Cellular LLC ("Virginia Cellular"), a limited liability company, was subject to the minimum tax imposed upon telecommunications companies pursuant to Code § 58.1-400.1. Virginia Cellular filed an administrative appeal of the Department's determination with the Tax Commissioner pursuant to Code §…
2Cases cited7 opinions
- Boynton v. KilgoreSupreme Court of Virginia · 2006
- Ainslie v. InmanSupreme Court of Virginia · 2003
- Chase v. DaimlerChrysler Corp.Supreme Court of Virginia · 2003
- Ragan v. Woodcroft Village ApartmentsSupreme Court of Virginia · 1998
- Hampton Roads Sanitation District Commission v. City of ChesapeakeSupreme Court of Virginia · 1978
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3Cited by10 opinions
- Isiah David Joseph v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2015
- Hunter v. CommonwealthCourt of Appeals of Virginia · 2010
- Winborne v. Virginia LotterySupreme Court of Virginia · 2009
- Kelso v. CommonwealthCourt of Appeals of Virginia · 2010
- Zequez Deaairo Jones v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2015
5 more not listed; retrieve them via the Exa API.