Vaughn Realty of Front Royal, Inc. v. Town of Front Royal

By Judge John E. Wetsel, Jr.

This case came before the Court sitting without a jury on September 18,1992, for trial on the issue of whether Vaughn Realty of Front Royal, Inc., had permanently ceased its business so as to entitle it to a refund of a prorated portion of its 1990 business license tax pursuant to Virginia Code § 58.1-3710. The Plaintiffs appeared with their counsel, Douglas W. Napier, Esq., and the Town by its Attorney, David W. Crump, Jr., Esq. Evidence was heard ore tenus and argued by counsel. Upon consideration whereof, the Court makes the following [findings and rulings].

I.…