Legal Opinion
Commonwealth Natural Resources, Inc. v. Commonwealth
Supreme Court of Virginia
Decided November 22, 1978No. Record Nos. 771193 and 771842PublishedCited by 31 opinions
1Opinion of the CourtI’Anson, C.J.
This is an appeal by Commonwealth Natural Gas Corporation (CNG), 1 from two orders of the State Corporation Commission (Commission) entered on June 10, 1977 and December 7, 1977, respectively, denying in part CNG’s application for a refund of franchise taxes assessed on gross receipts and special taxes. The taxes in issue here are those imposed and paid under protest in 1976 on CNG’s 1975 gross receipts on its sales of natural and synthetic natural gas to Allied Chemical Corporation (Allied). Allied was permitted to intervene in the hearing before the Commission.
CNG was organized in 1947…
2Cases cited6 opinions
- Commonwealth v. Appalachian Electric Power Co.Supreme Court of Virginia · 1951
- Bott v. CommonwealthSupreme Court of Virginia · 1948
- Utilities Natural Gas Co. v. StateTexas Supreme Court · 1939
- Memphis Natural Gas Co. v. McCanlessTennessee Supreme Court · 1944
- Public Service Commission of the State of New York v. Federal Power Commission, Columbia Lng Corporation, IntervenorsCourt of Appeals for the D.C. Circuit · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
- Ragan v. Woodcroft Village ApartmentsSupreme Court of Virginia · 1998
- Jones v. CommonwealthCourt of Appeals of Virginia · 1993
- VA. ELEC. & POWER v. Citizens for Safe PowerSupreme Court of Virginia · 1981
- Smith v. CommonwealthCourt of Appeals of Virginia · 1989
26 more not listed; retrieve them via the Exa API.