Tax Type
Corporation Income Tax
Description
Advex Corporation vs. Department of Taxation
Topic
Court Case
Date Issued
07-29-1988
VIRGINIA: IN THE CIRCUIT COURT FOR THE CITY OF HAMPTON, PART II
ADVEX CORPORATION,
a Virginia corporation,
Plaintiff
v. Law No. 22631
COMMONWEALTH OF VIRGINIA,
DEPARTMENT OF TAXATION,
Defendant.
ORDER
THIS DAY came the plaintiff, ADVEX CORPORATION, by counsel, and also came the defendant, COMMONWEALTH OF VIRGINIA, DEPARTMENT OF TAXATION, by counsel, on their cross Motions for Summary Judgment, and it appearing that a Joint Stipulation of Facts was filed in this cause and that no material facts were in dispute, the Court determined that this matter was ripe for review on the Motions for Summary Judgment, and based on the authorities filed with the Court and after argument of counsel, and for other and further good cause shown, the Court is of the opinion that the plaintiff's Motion for Summary Judgment should be granted and the defendant's Motion for Summary Judgment should be denied, and it is therefore,
ADJUDGED, ORDERED and DECREED that the plaintiff, ADVEX CORPORATION, shall have summary judgment against the defendant, COMMONWEALTH OF VIRGINIA, DEPARTMENT OF TAXATION, in accordance with the plaintiff's Motion filed herein, and the defendant's Motion for Summary Judgment is denied. It is further ORDERED that the defendant shall refund to the plaintiff the sum of FOUR THOUSAND THREE HUNDRED THIRTEEN and 04/100 DOLLARS ($4,313.04) together with interest as provided for in the Code of Virginia from March 7, 1987, until paid.
The Clerk is hereby DIRECTED to strike this action from the Court's docket and to furnish all counsel of record a certified copy of this Order.
ENTERED: This_______ day of__________, 1988.
Rulings of the Tax Commissioner