Legal Opinion

Solite Corp. v. County of King George

Supreme Court of Virginia

Decided January 11, 1980No. Record 781597PublishedCited by 20 opinions

1Opinion of the CourtI’Anson, C.J.

Pursuant to Code § 58-1145, Solite Corporation filed an application seeking correction of allegedly erroneous assessments of county license taxes for the years 1973, 1974, and 1975. Solite alleged that it was exempt from county license taxes under the provisions of Code § 58-266.1 (A) (4) because its sand and gravel operations constituted manufacturing. The trial court held that Solite’s operations did not constitute manufacturing and consequently denied its application.

The issue presented is whether Solite’s extracting and processing (crushing, washing, screening, grading, and blending) of…

2Cases cited24 opinions

  1. Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
  2. American Fruit Growers, Inc. v. Brogdex Co.Supreme Court of the United States · 1931
  3. East Texas Motor Freight Lines, Inc. v. Frozen Food ExpressSupreme Court of the United States · 1956
  4. Duke Power Company v. ClaytonSupreme Court of North Carolina · 1968
  5. State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949

19 more not listed; retrieve them via the Exa API.

3Cited by20 opinions

  1. Commonwealth v. Orange-Madison Cooperative Farm ServiceSupreme Court of Virginia · 1980
  2. Forst v. Rockingham Poultry Marketing Cooperative, Inc.Supreme Court of Virginia · 1981
  3. Miller & Rhoads Bldg., L.L.C. v. City of RichmondSupreme Court of Virginia · 2016
  4. Commissioner of Revenue v. Houghton Mifflin Co.Massachusetts Supreme Judicial Court · 1996
  5. State, Department of Revenue v. Alaska Pulp America, Inc.Alaska Supreme Court · 1983

15 more not listed; retrieve them via the Exa API.

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