Commonwealth v. Cross
Supreme Court of Virginia
The opinion states the case.
1Opinion of the CourtSmith, J.
This is an appeal of right by the Commonwealth from an order of the State Corporation Commission which granted W. E. Cross, trading as Virginia Tours, a refund of $350.98, the amount overpaid on his 1952 gross receipts road tax assessed under Code, § 58-63 8. 1 The sole question presented is whether the application for refund was filed “within one year from the date of the payment” of the tax as required by Code, § 58-1122. 2
Under a certificate of public convenience and necessity issued by the Interstate Commerce Commission, Cross is authorized to transport, as a common carrier, passengers in…
2Cases cited16 opinions
- Smith v. BryanSupreme Court of Virginia · 1902
- Commonwealth v. P. Lorillard Co.Supreme Court of Virginia · 1921
- Commonwealth v. Appalachian Electric Power Co.Supreme Court of Virginia · 1951
- City of Richmond v. CommonwealthSupreme Court of Virginia · 1948
- Town of Leesburg v. Loudoun National BankSupreme Court of Virginia · 1925
11 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- In Re Felton's PetitionIdaho Supreme Court · 1957
- City of Richmond v. Richmond-Petersburg Turnpike AuthoritySupreme Court of Virginia · 1963
- Commonwealth v. Richmond-Petersburg Bus Lines, Inc.Supreme Court of Virginia · 1963
- Ernst v. South Dakota Department of Revenue & RegulationSouth Dakota Supreme Court · 2004
- Eastern Life & Casualty Co. v. CommonwealthSupreme Court of Virginia · 1964
2 more not listed; retrieve them via the Exa API.