Legal Opinion

C. C. Leasing Corp. v. City of Richmond

Richmond City Circuit Court

Decided March 15, 1973No. Case No. A-8285Published

1Opinion of the Court

By JUDGE ALEX H. SANDS, JR.

This is a petition filed by plaintiff company against the City of Richmond seeking the correction of an alleged erroneous assessment of taxes and refund of such taxes paid pursuant thereto for the years 1970 and 1971. Petition* er contends that it is not "doing business" in the City of Richmond in any manner, whatsoever so as to be subject to a local business license tax, while the City contends that the "taxable event" involved occurred in the City and is, therefore, taxable by the locality.

The determination of this issue depends largely upon the factual situation,…

2Cases cited9 opinions

International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
Hanson v. DencklaSupreme Court of the United States · 1958
Alaska v. Arctic MaidSupreme Court of the United States · 1961
Dunbar-Stanley Studios, Inc. v. AlabamaSupreme Court of the United States · 1968
Filmakers Releasing Organization v. Realart Pictures of St. Louis, Inc.Missouri Court of Appeals · 1964

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