Floyd v. Fischer

Floyd filed a petition in the Circuit Court against the Commissioner of Revenue, the Treasurer, and the County Board of Arlington County for relief from an erroneous tax assessment, for a declaratory judgment and general relief. He prayed that Article 67 of the County Business Privilege Tax Ordinance and Articles 6, 7 and 8 of Title 58, Chapter 7, Code of Virginia, 1950, as amended, 1 be declared ineffective with regard to the operation of his business, the selling of “oil, gasoline and all other motor fuels and lubricants” on the Washington National Airport Reservation.

Petitioner alleged…