Legal Opinion
County of Chesterfield v. BBC Brown Boveri, Inc.
Supreme Court of Virginia
Decided June 9, 1989No. Record 870754PublishedCited by 7 opinions
1Opinion of the CourtJustice Stephenson
In this appeal, a case of first impression in Virginia, we determine whether a taxpayer, engaged in both manufacturing and non-manufacturing activities, shall be classified as a manufacturer within the meaning of Code §§ SS.l-SSOTÍA) 1 and 58.1-3703(B)(4). 2
BBC Brown Boveri, Inc. (Brown Boveri) challenged the validity of personal property and business license tax assessments imposed by Chesterfield County on Brown Boveri’s wholly-owned subsidiary, Brown Boveri Power Equipment, Inc. (BBPE), for the years 1980 through 1984. In a bench trial, the trial court determined that BBPE is a…
2Cases cited11 opinions
- Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
- Arkansas Beverage Company v. HeathSupreme Court of Arkansas · 1975
- Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
- McDonald's Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Solite Corp. v. County of King GeorgeSupreme Court of Virginia · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Rotation Products Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Coca-Cola Bottling Co. of Roanoke, Inc. v. County of BotetourtSupreme Court of Virginia · 2000
- Daily Press, Inc. v. City of Newport NewsSupreme Court of Virginia · 2003
- American Woodmark Corp. v. City of WinchesterWinchester County Circuit Court · 1994
2 more not listed; retrieve them via the Exa API.