Legal Opinion
Short Bros. v. Arlington County
Supreme Court of Virginia
Decided November 6, 1992No. Record 920083PublishedCited by 10 opinions
1Opinion of the CourtJustice Lacy
In this appeal we consider the constitutionality of a business activity license tax assessed against a company headquartered in Arlington County and engaged in the business of leasing, selling, and servicing tangible property in interstate commerce.
Short Brothers (USA), Inc. (Short), a Massachusetts corporation, is engaged in the business of demonstrating, selling, leasing, and providing support services for commuter aircraft designed and manufactured by Short Brothers, PLC, of Belfast, Ireland. Short’s corporate headquarters were located in Arlington County, Virginia. Short conducted its…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
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3Cited by10 opinions
- Crutchfield Corp. v. Testa (Slip Opinion)Ohio Supreme Court · 2016
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1996
- Ryder Truck Rental, Inc. v. County of ChesterfieldSupreme Court of Virginia · 1994
- Coxcom, LLC v. Fairfax CountySupreme Court of Virginia · 2022
- Dearing Beverage Co. v. City of WinchesterWinchester County Circuit Court · 1994
5 more not listed; retrieve them via the Exa API.