American Airlines, Inc. v. Battle

American Airlines, Inc., a Delaware corporation, brought this proceeding to test the right of the Commonwealth of Virginia to retain the sum of three cents per gallon on gasoline purchased for use in propelling its aircraft within the borders of Virginia while engaged exclusively in interstate operations. It asks for a mandamus requiring the Director of Motor Vehicles to refund to it the sum of $6,224.70, representing taxes paid at the time of the purchase of such gasoline, for which a claim has been duly filed, or in the alternative, for a declaratory judgment of its right to such refund. No…