Legal Opinion
Commonwealth Ex Rel. Attorney General of Virginia v. Washington Gas Light Co.
Supreme Court of Virginia
Decided August 28, 1980No. Record 800131PublishedCited by 13 opinions
1Opinion of the CourtPoff, J.
On this appeal, we review an order of the State Corporation Commission sitting as a trial court, Code § 58-1124. The order granted a petition filed under Code § 58-1122 by Washington Gas Light Company (WGL), a public utility as defined by Code § 56-232. The petition alleged that certain taxes paid under Code §§ 58-603 and -661 (collectively, gross receipts taxes) had been erroneously assessed upon WGL’s revenue from five “spot sales” of natural gas, i.e., sales made by one Virginia gas distributor to other utilities distributing gas in Virginia, and that the payment should be refunded. The…
2Cases cited8 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- T v. TSupreme Court of Virginia · 1976
- Segaloff v. City of Newport NewsSupreme Court of Virginia · 1968
- Utica Mutual Insurance Co. v. National Indemnity Co.Supreme Court of Virginia · 1970
- Commonwealth Natural Resources, Inc. v. CommonwealthSupreme Court of Virginia · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
- Richard L. Deal & Associates, Inc. v. CommonwealthSupreme Court of Virginia · 1983
- Virginia-American Water Co. v. Prince William County Service AuthoritySupreme Court of Virginia · 1993
- Dick Kelly Enterprises v. City of NorfolkSupreme Court of Virginia · 1992
- National Home Insurance v. State Corp. CommissionDistrict Court, E.D. Virginia · 1993
8 more not listed; retrieve them via the Exa API.