Legal Opinion
Dickerson G. M. C., Inc. v. Commonwealth
Supreme Court of Virginia
Decided September 10, 1965No. Record No. 5979PublishedCited by 4 opinions
1Opinion of the CourtBuchanan, J.
The appellant, Dickerson G. M. C., Inc., (petitioner), filed its petition in the court below under § 58-1130 of the Code, 1959 Repl. Vol., to correct an assessment of license taxes against it for the years 1959, 1960, 1961 and 1962, computed on a retail merchant license basis which it claimed to be erroneous.
Petitioner alleged that since 1956 it had operated its business under both a retail merchant license and a wholesale merchant license “because a large portion of said business is the sale of trucks at consider*340ably less than retail price to institutional, commercial or industrial users;”…
2Cases cited11 opinions
- Roland Electrical Co. v. WallingSupreme Court of the United States · 1946
- Commonwealth v. Bay State Milling Co.Supreme Court of Pennsylvania · 1933
- Commonwealth v. GreenwoodMassachusetts Supreme Judicial Court · 1910
- Fountain v. St. Joseph Water Co.Supreme Court of Missouri · 1944
- Kentucky Consumers Oil Co. v. CommonwealthCourt of Appeals of Kentucky · 1921
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Luck Stone Corp. v. Loudoun CountyLoudoun County Circuit Court · 1992
- Dearing Beverage Co. v. City of WinchesterWinchester County Circuit Court · 1994
- Fairfax County v. DataComp Corp.Fairfax County Circuit Court · 1995
- TISOFT, Inc. v. Fairfax CountyFairfax County Circuit Court · 1995