Legal Opinion
Ford Motor Credit Co. v. Chesterfield County
Chesterfield County Circuit Court
Decided May 19, 2009No. Case No. CL07-418Published
1Opinion of the Court
By Judge Michael C. Allen
This matter is before the Court on the application of Ford Motor Credit Corporation (“FMCC”) for correction of assessments of business, professional, and operational license (“BPOL”) taxes assessed by Chesterfield County for tax years 2001 through 2004. For the reasons that follow, the Court will deny the application and dismiss the application. The Court has previously dismissed a counterclaim filed by Chesterfield County.
Background
After review of the evidence, the Court makes the following findings of fact.
A. FMCC’s Corporate Structure and Business Operations
FMCC is…
2Cases cited10 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Dickerson v. FatehiSupreme Court of Virginia · 1997
- Jenkins v. PylesSupreme Court of Virginia · 2005
- Stockbridge v. Gemini Air Cargo, Inc.Supreme Court of Virginia · 2005
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