Legal Opinion
Commonwealth v. Imperial Coal Sales Co.
Supreme Court of Virginia
Decided January 12, 1933PublishedCited by 6 opinions
1Opinion of the CourtGregory, J.
The Commonwealth of Virginia applied for and obtained a writ of error to a judgment of the Circuit Court of the-city of Lynchburg, whereby the defendant in error, the Imperial Coal Sales Company, Incorporated, was exonerated and relieved from the payment of State taxes upon its capital, and upon its income.
There is ho disagreement between the parties as to the fact's involved and they may be stated thus:
The defendant in error, which will hereafter be referred to as the Sales Company, was assessed with a capital tax under section 73 of the Tax Code of Virginia (see Code of 1930, Appendix, p.…
2Cases cited19 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
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3Cited by6 opinions
- Virginia v. Imperial Coal Sales Co.Supreme Court of the United States · 1934
- Commonwealth v. American Radiator & Standard Sanitary Corp.Supreme Court of Virginia · 1960
- Commonwealth v. B. J. Mcadams, Inc.Supreme Court of Virginia · 1984
- Commonwealth v. Imperial Coal Sales Co.Supreme Court of Virginia · 1936
- Ashburn v. CommonwealthSupreme Court of Virginia · 1958
1 more not listed; retrieve them via the Exa API.