Dearing Beverage Co. v. City of Winchester

By Judge John E. Wetsel, Jr.

This case came before the Court on March 18, 1994, on the taxpayer’s petition to correct an erroneous assessment of the Winchester wholesale merchants license tax pursuant to Virginia Code § 58.1-3984. The parties appeared with their counsel: H. K. Benham, HI, Esq., for the Plaintiffs, and Mark K. Flynn, Esq., for the Defendants. The material facts were not in dispute, and they were argued by counsel. Upon consideration whereof, the Court has made the following decision to deny the Petition.

/. Findings of Fact

The following facts were stipulated to by the parties.

The…