Legal Opinion
Webster Brick Co. v. Department of Taxation
Supreme Court of Virginia
Decided June 9, 1978No. Record 770280PublishedCited by 21 opinions
1Opinion of the CourtCochran, J.
After an audit the Department of Taxation of the Commonwealth assessed and demanded from the taxpayer, Webster Brick Company, Inc., the sum of $13,255.14 for certain delinquent sales and use taxes, with penalty and interest, allegedly payable to the Commonwealth. Webster paid this amount under protest and timely filed its application in the court below under the provisions of Code § 58-1130 for correction of an erroneous assessment and for refund of $7,345.47 alleged to have been erroneously assessed and paid.
The trial court heard evidence ore tenus and on November 5, 1976, in accordance with…
2Cases cited9 opinions
- Dain Manufacturing Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1946
- Indiana Dept. of St. Rev., Sales Tax Div. v. RCA Corp.Indiana Court of Appeals · 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
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
- Forst v. Rockingham Poultry Marketing Cooperative, Inc.Supreme Court of Virginia · 1981
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- COM., DEPT. OF TAXATION v. Delta Air LinesSupreme Court of Virginia · 1999
- COM., DEPT. OF TAXATION v. Wellmore CoalSupreme Court of Virginia · 1984
16 more not listed; retrieve them via the Exa API.