Legal Opinion
Commonwealth v. United Airlines, Inc.
Supreme Court of Virginia
Decided October 6, 1978No. Record 761438PublishedCited by 24 opinions
1Opinion of the CourtI’Anson, C.J.
United Airlines (United) filed an application pursuant to Code § 58-1130 (Repl. Vol. 1974) for correction of sales and use taxes assessed against it by the Department of Taxation of the Commonwealth of Virginia and for a refund of the taxes paid. United alleged that the taxes assessed on food and related items, on anti-hijacking surveillance equipment, on reservations and ticketing equipment, and on passenger and freight handling equipment at all airports it serves in Virginia are erroneous because the items were “for use or consumption by [United] directly in the rendition of its common…
2Cases cited19 opinions
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Eastern Air Transport, Inc. v. South Carolina Tax CommissionSupreme Court of the United States · 1932
- United Air Lines, Inc. v. MahinSupreme Court of the United States · 1973
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
14 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Andrews v. RingSupreme Court of Virginia · 2003
- Martin v. CommonwealthSupreme Court of Virginia · 1982
- Wood Ex Rel. Wood v. Henry County Public SchoolsSupreme Court of Virginia · 1998
- USAir, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1989
- American Airlines, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1995
19 more not listed; retrieve them via the Exa API.