Legal Opinion
WTAR Radio-TV Corp. v. Commonwealth
Supreme Court of Virginia
Decided April 22, 1977No. Record 760390PublishedCited by 14 opinions
1Opinion of the CourtI’Anson, C.J.
WTAR Radio-TV Corporation (WTAR) filed an application in the court below for the correction of erroneous assessments of state retail sales and use taxes levied by the Commonwealth, the City of Norfolk and Sam T. Barfield, Commissioner of the Revenue (hereinafter referred to collectively as the “Tax Department”) and to recover the sum of $35,455.06, including interest, paid under protest. WTAR alleged inter alia that certain broadcasting “equipment and parts and accessories thereto” were exempt from such taxation by Code § 58-441.6(j), and that commercial advertising films were exempt by Code…
2Cases cited11 opinions
- Fortnightly Corp. v. United Artists Television, Inc.Supreme Court of the United States · 1968
- Teleprompter Corp. v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1974
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
- Commonwealth v. Progressive Community Club of Washington CountySupreme Court of Virginia · 1975
- Commonwealth v. Community Motor Bus Co.Supreme Court of Virginia · 1973
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Houghton Mifflin Co. v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- City of Boulder v. Leanin' Tree, Inc.Supreme Court of Colorado · 2003
- Manassas Autocars, Inc. v. CouthSupreme Court of Virginia · 2007
- LZM, INC. v. Virginia Dept. of TaxationSupreme Court of Virginia · 2005
- Arizona Lotus Corp. v. City of PhoenixCourt of Appeals of Arizona · 1983
9 more not listed; retrieve them via the Exa API.