Legal Opinion
R. Cross, Inc. v. City of Newport News
Supreme Court of Virginia
Decided September 2, 1976No. Record 751002PublishedCited by 17 opinions
1Per curiam
This is an appeal from an order entered May 19, 1975, dismissing a petition for relief from erroneous assessment filed pursuant to Code § 58-1145 (Cum. Supp. 1976) by R. Cross, Inc. (taxpayer), against City of Newport News (the city). The Commonwealth appeared as amicus curiae in support of the city.
Taxpayer, engaged in a car rental business, complained that “the City assesses [its] automobiles on a different basis and at a higher effective tax rate than it assesses other tangible personal property”. The different methods of assessment 1 employed by the city were stipulated and are summarized…
2Cases cited16 opinions
- Train v. Colorado Public Interest Research Group, Inc.Supreme Court of the United States · 1976
- United States v. OregonSupreme Court of the United States · 1961
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Commonwealth v. BrownSupreme Court of Virginia · 1895
- Fruit Growers Express Co. v. City of AlexandriaSupreme Court of Virginia · 1976
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Board of Supervisors of Fairfax County v. Telecommunications Industries, Inc.Supreme Court of Virginia · 1993
- West Creek Assocs., LLC v. County of GoochlandSupreme Court of Virginia · 2008
- Wise County Board of Supervisors v. WilsonSupreme Court of Virginia · 1995
- City of Richmond v. JACKSON WARD PARTNERSSupreme Court of Virginia · 2012
- Russell v. Commonwealth Transportation CommissionerSupreme Court of Virginia · 2001
12 more not listed; retrieve them via the Exa API.