Seaboard Finance Corp. v. Commonwealth

This writ of error was granted for the purpose of reviewing a judgment of the Hustings Court of the city of Rich*282mond, wherein the trial court denied the prayer of petitioner for the correction and refund of the State income tax for the year 1943, and dismissed the case. The amount of money involved in the case is $1,832.72.

Upon the trial, counsel for the appellant and the Commonwealth entered into the following stipulation of facts:

“Counsel for the plaintiff, Seaboard Finance Corporation, and for the defendant, Commonwealth of Virginia, hereby stipulate and agree that the following constitute…