Legal Opinion
Nielsen Co. v. Board of Arlington County
Supreme Court of Virginia
Decided January 8, 2015No. 140422Published
1Opinion of the Court
Present: Lemons, C.J, Millette, Mims, McClanahan, and Powell, JJ., and Russell and Lacy, S.JJ. THE NIELSEN COMPANY (US), LLC OPINION BY v. Record No. 140422 JUSTICE LEROY F. MILLETTE, JR. January 8, 2015 COUNTY BOARD OF ARLINGTON COUNTY, ET AL. FROM THE CIRCUIT COURT OF ARLINGTON COUNTY Louise DiMatteo Megaree, Judge In this appeal we consider whether the Tax Commissioner employed a permissible methodology – a payroll percentage calculation – to determine the amount of certain receipts that, pursuant to Code § 58.1-3732(B)(2), may be deducted from the pool of taxable gross receipts upon which…
2Cases cited19 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Good Samaritan Hospital v. ShalalaSupreme Court of the United States · 1993
- Alliance v. Com., Dept. of Environ. QualitySupreme Court of Virginia · 2005
- Public Water Supply Co. v. DiPasqualeSupreme Court of Delaware · 1999
- Velocity Express Mid-Atlantic, Inc. v. HugenSupreme Court of Virginia · 2003
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