Legal Opinion

Transcontinental Gas Pipe Line Corp. v. Prince William County

Supreme Court of Virginia

Decided March 9, 1970No. Record 7091PublishedCited by 21 opinions

1Opinion of the CourtI’Anson, J.

Transcontinental Gas Pipe Line Corporation (Transco) filed in the court below an application under the provisions of § 58-1145, Code of 1950, 1959 Repl. Vol., 1 for correction of erroneous assessments of taxes by Prince William County for the year 1966 on machinery in use at Transco’s compressor station and its underground gas mains in the County. The application alleged, inter alia, that the County had erroneously classified and taxed Transco’s machinery and permanent underground gas mains as tangible personal property rather than as real property.

The County filed a demurrer and a motion to…

2Cases cited12 opinions

  1. Danville Holding Corp. v. ClementSupreme Court of Virginia · 1941
  2. City of Newport News v. Warwick CountySupreme Court of Virginia · 1932
  3. City of Richmond v. EubankSupreme Court of Virginia · 1942
  4. Inhabitants of Paris v. Norway Water Co.Supreme Judicial Court of Maine · 1893
  5. Paris Mtn. Water Co. v. Woodside, Co. Treas.Supreme Court of South Carolina · 1925

7 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Northern Natural Gas Co. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1989
  2. Board of Supervisors v. Leasco Realty, Inc.Supreme Court of Virginia · 1980
  3. State Highway & Transportation Commissioner v. Edwards Co.Supreme Court of Virginia · 1979
  4. Burns v. Board of SupervisorsSupreme Court of Virginia · 1984
  5. Burns v. BOARD OF SUP'RS OF STAFFORD COUNTYSupreme Court of Virginia · 1984

16 more not listed; retrieve them via the Exa API.

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