Dept. Taxation v. Prog. Com. Club
Supreme Court of Virginia
1Opinion of the Court 1
215 Va. 732 (1975)
COMMONWEALTH OF VIRGINIA, DEPARTMENT OF TAXATION
v.
PROGRESSIVE COMMUNITY CLUB OF WASHINGTON COUNTY, VIRGINIA INCORPORATED.
Record No. 740601.
Supreme Court of Virginia.
April 28, 1975.
Charles K. Trible, Assistant Attorney General (Andrew P. Miller, Attorney General, on briefs), for appellant.
James P. Jones (Penn, Stuart & Eskridge, on brief), for appellee.
Present, All the Justices.
1. Constitutional amendment requires strict construction of exemptions from taxation. Cases decided before amendment not dispositive.
2. Taxpayer providing custodial care, training and instruction for…
Also in this document: Opinion of the Court · Harrison.
2Cases cited10 opinions
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Miller v. CommonwealthSupreme Court of Virginia · 1942
- Commonwealth v. Lynchburg Young Men's Christian Ass'nSupreme Court of Virginia · 1914
- Sellers v. BlesSupreme Court of Virginia · 1956
- Commonwealth v. Progressive Community Club of Washington CountySupreme Court of Virginia · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- WTAR Radio-TV Corp. v. CommonwealthSupreme Court of Virginia · 1977
- Commonwealth v. Bluefield Sanitarium, Inc.Supreme Court of Virginia · 1976
- COM., DEPT. OF TAXATION v. Wellmore CoalSupreme Court of Virginia · 1984
- County of Henrico v. Management Recruiters of Richmond, Inc.Supreme Court of Virginia · 1981
2 more not listed; retrieve them via the Exa API.