Legal Opinion
Barrett v. Virginia Electric & Power Co.
Virginia Beach County Circuit Court
Decided August 26, 1983No. Case No. (Law) 11,451Published
1Opinion of the Court
By JUDGE BERNARD G. BARROW
This is a petition to correct an erroneous assessment of local taxes. It questions whether a consumer utility tax can be applied separately to two separate bills for two separate electrical services provided to a single building. I have concluded it can.
The plaintiff is doing business in Virginia Beach and in late 1977 requested Virginia Electric and Power Company (VEPCO) to supply a three phase four wire 208Y/120 volt electrical service to his building. VEPCO agreed to do so; however, at the time service was to be installed VEPCO found that it was unable to provide…
2Cases cited5 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Kahn v. ShevinSupreme Court of the United States · 1974
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- Thomasville Automotive Parts, Inc. v. United StatesDistrict Court, M.D. Georgia · 1976
- Virginia Electric & Power Co. v. CommonwealthSupreme Court of Virginia · 1940