Legal Opinion
COM., DEPT. OF TAXATION v. Wellmore Coal
Supreme Court of Virginia
Decided September 7, 1984No. Record 811858PublishedCited by 10 opinions
1Opinion of the CourtStephenson, J.
This appeal involves a controversy between the Commonwealth of Virginia, Department of Taxation (the Department), and Wellmore Coal Corporation, National Coal Corporation, and United Coal Corporation (collectively, the Taxpayer) regarding whether various items of tangible personal property used in the mining industry are exempt from taxation under the Virginia Retail Sales and Use Tax Act (the Act), Code § 58-441, et seq. The challenged items are: (1) building materials used in construction of a coal tipple, (2) scales at the tipple which weigh trucks carrying coal from mines, (3)…
2Cases cited10 opinions
- Perdue, Inc. v. State Department of Assessments & TaxationCourt of Appeals of Maryland · 1972
- Forst v. Rockingham Poultry Marketing Cooperative, Inc.Supreme Court of Virginia · 1981
- Commonwealth v. United Airlines, Inc.Supreme Court of Virginia · 1978
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
- Commonwealth v. Progressive Community Club of Washington CountySupreme Court of Virginia · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
- Chesapeake Hospital Authority v. CommonwealthSupreme Court of Virginia · 2001
- LZM, INC. v. Virginia Dept. of TaxationSupreme Court of Virginia · 2005
- Carr v. ForstSupreme Court of Virginia · 1995
- COM., DEPT. OF TAXATION v. Blanks Oil Co.Supreme Court of Virginia · 1998
5 more not listed; retrieve them via the Exa API.