Legal Opinion
Harper v. Virginia Department of Taxation
Supreme Court of Virginia
Decided September 15, 1995No. Record 940326; Record 940411PublishedCited by 21 opinions
1Opinion of the CourtChief Justice Carrico
This appeal involves the interpretation of a tax-refund statute, Code § 58.1-1826, which provides in pertinent part as follows:
If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, the court may order that the assessment be corrected. If the assessment exceeds the proper amount, the court may order that the applicant be exonerated from the payment of so much as is erroneously or improperly charged, if not already paid and, if paid, that it be refunded to him. If the assessment is less than the proper amount, the court shall order that the applicant…
2Cases cited19 opinions
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Justin Fairfax v. CBS CorporationCourt of Appeals for the Fourth Circuit · 2021
- Planned Parenthood of the Blue Ridge v. CamblosCourt of Appeals for the Fourth Circuit · 1998
- AME FINANCIAL CORP. v. KiritsisSupreme Court of Virginia · 2011
- Josue Mar v. Courtney Malveaux, Commissioner, Virginia Department of Labor and IndustryCourt of Appeals of Virginia · 2012
- ADVANCED TOWING v. Fairfax CountySupreme Court of Virginia · 2010
16 more not listed; retrieve them via the Exa API.