Legal Opinion
Caffee v. City of Portsmouth
Supreme Court of Virginia
Decided December 3, 1962No. Record 5508PublishedCited by 9 opinions
1Opinion of the CourtCarrico, J.
This proceeding was commenced by the filing of an application by James B. Caffee and James L. Caffee, trading as Caftee’s Bakery, hereinafter called the bakery, to recover from the city of Portsmouth an allegedly erroneous assessment of license taxes for the years 1960 and 1961, in the total amount of $835.20. The bakery was granted a writ of error to a final order denying the relief prayed for and dismissing the application.
The disputed tax was collected from the bakery under the provisions of §86 of the License Tax Ordinance of the city. This section imposes an annual retail merchant’s…
2Cases cited9 opinions
- Prentice v. City of RichmondSupreme Court of Virginia · 1956
- Chesapeake & Potomac Telephone Co. v. City of Newport NewsSupreme Court of Virginia · 1955
- Great Atlantic & Pacific Tea Co. v. City of RichmondSupreme Court of Virginia · 1945
- Home Brewing Co. v. City of RichmondSupreme Court of Virginia · 1943
- City of Norfolk v. Griffin Bros.Supreme Court of Virginia · 1917
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Golden Skillet Corp. v. CommonwealthSupreme Court of Virginia · 1973
- Sayles Biltmore Bleacheries, Inc. v. JohnsonSupreme Court of North Carolina · 1966
- Coca-Cola Bottling Co. of Roanoke, Inc. v. County of BotetourtSupreme Court of Virginia · 2000
- County of Chesterfield v. BBC Brown Boveri, Inc.Supreme Court of Virginia · 1989
- Arizona Department of Revenue v. Blue Line Distributing, Inc.Court of Appeals of Arizona · 2002
4 more not listed; retrieve them via the Exa API.