Legal Opinion
Carr v. Forst
Supreme Court of Virginia
Decided January 13, 1995No. Record 940337PublishedCited by 10 opinions
1Opinion of the CourtJustice Stephenson
The dispositive issue in this appeal is whether a certain publication is subject to Virginia’s retail sales and use tax.
The parties stipulated the facts. Lawrence Carr, Jr. and Debra A. Carr, individually and trading as Homes & Land Magazine of Newport News/Hampton and Homes & Land Magazine of Historic Williamsburg (the Taxpayers), are engaged in the business of compiling and distributing to the general public magazines in which real estate brokerage firms advertise residential property for sale. The Taxpayers operate under a franchise from Homes & Land Publishing Corporation, a Florida…
2Cases cited10 opinions
- Gonzalez v. Fairfax Hospital System, Inc.Supreme Court of Virginia · 1990
- Westminster-Canterbury of Hampton Roads, Inc. v. City of Virginia BeachSupreme Court of Virginia · 1989
- Reistroffer v. PersonSupreme Court of Virginia · 1994
- USAA Casualty Insurance v. AlexanderSupreme Court of Virginia · 1994
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Earley v. LandsidleSupreme Court of Virginia · 1999
- Ragan v. Woodcroft Village ApartmentsSupreme Court of Virginia · 1998
- Chesapeake Hospital Authority v. CommonwealthSupreme Court of Virginia · 2001
- Wall v. Fairfax County School BoardSupreme Court of Virginia · 1996
- Davenport v. Little-BowserSupreme Court of Virginia · 2005
5 more not listed; retrieve them via the Exa API.