Legal Opinion
Forst v. Rockingham Poultry Marketing Cooperative, Inc.
Supreme Court of Virginia
Decided June 12, 1981No. Record No. 790521PublishedCited by 36 opinions
1Opinion of the CourtStephenson, J.
Rockingham Poultry Marketing Cooperative, Inc. (Rocking-ham), and Shen-Valley Meat Packers, Inc. (Shen-Valley), (referred to collectively as the taxpayers) filed separate petitions pursuant to Code § 58-1130 to correct alleged erroneous assessments of capital and income taxes and to recover refunds of taxes paid. Since the two cases involved similar factual situations and an identical issue of law, they were consolidated for trial in the court below and retain that status here. The dispute involves the interpretation of § 13.1-341 which reads:
Nothing in this article shall be construed as…
2Cases cited10 opinions
- Wine v. CommonwealthMassachusetts Supreme Judicial Court · 1938
- Winchester TV Cable Co. v. State Tax CommissionerSupreme Court of Virginia · 1975
- Commonwealth v. Community Motor Bus Co.Supreme Court of Virginia · 1973
- Webster Brick Co. v. Department of TaxationSupreme Court of Virginia · 1978
- Solite Corp. v. County of King GeorgeSupreme Court of Virginia · 1980
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3Cited by36 opinions
- Manning v. Caldwell for City of RoanokeCourt of Appeals for the Fourth Circuit · 2019
- National Railroad Passenger Corp. v. Catlett Volunteer Fire Co.Supreme Court of Virginia · 1991
- Roe v. Com.Supreme Court of Virginia · 2006
- Greenberg v. Commonwealth ex rel. Attorney GeneralSupreme Court of Virginia · 1998
- Klarfeld v. SalsburySupreme Court of Virginia · 1987
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