87-135 | Virginia Tax

Tax Type

Individual Income Tax

Description

William W. Spruill vs. Department of Taxation

Topic

Court Case

Date Issued

05-05-1987

Virginia
In the Circuit Court of the City of Richmond, Manchester Courthouse
the 5th day of May, 1987

Chancery Cause

William W. Spruill, Plaintiff,

vs.
A-2430-C
Virginia Department of Taxation, Defendant,

and

Actions at Law

North Carolina Pork Producers Association, Inc. A-1835-L

Brewer Autry A-1836-L

B. R. Batchelor A-1837-L

Bunting Swine A-1838-L

Caledonia Farm A-1839-L

Parker Copeland (aka Parker Copeland Hog Farm) A-1840-L

Edwards & Edwards A-1841-L

Edwards & Spodman (aka Spoolman) A-1842-L

C. V. Floyd, Jr. A-1843-L

Tony Hale A-1844-L

J. J. Holloman A-1845-L

J & H Milling A-1846-L

George E. Jones A-1847-L

M & W Swine Farm A-1848-L
P.D. 87-135
Page 2

Murphy Farms, Inc. A-1849-L

McNair Farms A-1850-L

Leon Powell A-1851-L

Snow Hill Hog Mkt. A-1852-L

Thomas Spruill A-1853-L

Baxter Williams A-1854-L

W. Frank Williams A-1855-L

Worthington Farms A-1856-L

Jesse B. Riddick A-1857-L

R. A. Newsome, Sr. A-1858-L

Gamble Enterprises A-1859-L

Free-A-Cree, Inc. A-1860-L

Ira Ellis A-1861-L

McKinley & Jake Price A-1862-L

Granger's Livestock A-1863-L

George Upton A-1864-L

J. Thomas Hardy A-1865-L

Wallace Green A-1866-L

Billy R. Nixon A-1867-L

White Cross Farms A-1868-L

Lancaster Farms A-1869-L

Hugh W. Halsey A-1870-L

Snow Hill Pork Co. A-1871-L

Dr. W. E. Plummer & Junius Radford A-1872-L

Grey Taylor A-1873-L

Jimmy Ray Whitley A-1874-L

Johnny Sykes A-1875-L

Dallas Miller A-1876-L

Eugene Hyman A-1877-L

Upper Coastal Plain Research Stat. A-1878-L

Carlton N. Perry A-1879-L

H. A. Reid A-1880-L

Lewis W. Crabtree A-1881-L

Michael Musselwhite A-1882-L

H. D. Cornelias A-1883-L

Richard Grady A-1884-L

Benjamin F. Allen A-1885-L

Mary Beth Hubers A-1886-L

Peter A. Keyser A-1887-L

Ed Hollowell A-1888-L

Wingate Collier A-1889-L

Rudolph J. Pope A-1890-L

Carroll E. Pope A-1891-L

First Colony Farms (aka Tyson-Carolina) A-1892-L

James Blake A-1893-L

Tyson-Carolina A-1894-L

Laurinburg Milling Co. A-1895-L

Robert Turner A-1896-L

Jerry D. Medlin A-1897-L

Charles Tann A-1898-L

Craig King A-1899-L

ORDER

This day came Herndon P. Jeffreys, Jr., counsel for the plaintiffs, and Kenneth W. Thorson, counsel for the defendant, and the above Chancery Cause and Actions at Law, heretofore consolidated for the taking of evidence and the entry of a final Order, came on to be heard upon the papers formerly read; upon the Petition and Applications of the plaintiffs for relief from erroneous tax assessments; and upon the Response thereto filed on behalf of the defendant.
Whereupon, counsel for the parties having represented to the Court that the parties have reached a settlement of these controversies, it is Adjudged, Ordered and Decreed, in accordance with the terms of their settlement agreement and on the joint Motion of the parties by counsel, as follows:
1. That all claims made by the plaintiffs for tax refunds arising out of erroneous assessments through June 30, 1982 are hereby assigned by the other plaintiffs to the plaintiff, North Carolina Pork Producers Association, Inc;
2. That the plaintiff, North Carolina Pork Producers Association, Inc., as assignee of all other plaintiffs, have judgment in its favor against the defendant, Virginia Department of Taxation, in the sum of $11,608.23, with interest from the date of the entry of this Order, in full settlement of all claims made by the plaintiffs for tax refunds through June 30, 1982;
3. That as between all plaintiffs herein and defendant, Chapter 99, 1982 Acts of the Assembly is constitutional; and
4. That all parties hereto are released from any and all agreements and stipulations heretofore entered into for the disposition of these cases.
Nothing further remaining to be done, it is Ordered that these suits be stricken from the active Chancery and Law dockets and this Order made of record in both the Chancery and Common Law Order Books.
A copy,

Teste: Iva R. Purdy , Clerk

Rulings of the Tax Commissioner