Tax Type
Aircraft Sales and Use Tax
Description
Charles E. Smith Management, Inc., v. Department of Taxation
Topic
Court Case
Date Issued
11-21-1994
IN THE CIRCUIT COURT OF ARLINGTON COUNTY
CHARLES E. SMITH MANAGEMENT, INC.,
Petitioner,
v.
THE DEPARTMENT OF TAXATION OF THE COMMONWEALTH OF VIRGINIA, et al.
Defendants.v.
THE DEPARTMENT OF TAXATION OF THE COMMONWEALTH OF VIRGINIA, et al.
ORDER GRANTING DEFENDANTS'
MOTION FOR SUMMARY JUDGMENT
LAW NO. 93-1286
MOTION FOR SUMMARY JUDGMENT
LAW NO. 93-1286
On the eighth day of September, 1994, came Defendants, the Department of Taxation and Danny M. Payne, Commissioner, by counsel, and Plaintiff, Charles E. Smith Management, Inc., by counsel, and argument was heard upon Defendants' Motion for Summary Judgment and Plaintiff's Cross-Motion for Summary Judgment.
Upon consideration of the arguments presented and the memoranda of law filed in support of the motions and in opposition thereto, it appearing to this Court that the Department of Taxation of the Commonwealth of Virginia has the authority under 58.1-1502 of the Code of Virginia to assess aircraft sales and use taxes on aircraft, including the aircraft at issue in this case, based at Washington National Airport, and required to be licensed in accordance with 5.1-5 of the Code if Virginia,
Accordingly, it is ORDERED, ADJUDGED and DECREED that Plaintiff's Motion for Summary Judgment is hereby denied, Defendants' Motion for Summary Judgment is hereby granted and final judgment is entered in favor of Defendants, and the trial date set for February 6, 1995 is released.. This case is ended, and the Clerk of the Court is hereby directed forthwith to send certified copies of this Order to counsel.
I ASK FOR THIS:
Entered this 21st day of November, 1994
JUDGE
Cynthia W. Comer
Assistant Attorney General
Office of the Attorney General
101 N. Eighth Street
Richmond, Virginia 23219
(804) 786-0061
SEEN AND OBJECTED TO FOR THE REASONS
SET FORTH IN PETITIONER'S MEMORANDUM IN
SUPPORT OF ITS CROSS-MOTION FOR SUMMARY
JUDGMENT AND IN OPPOSITION TO DEFENDANTS'
MOTION FOR SUMMARY JUDGMENT AND FOR THE
REASONS ARTICULATED IN ORAL ARGUMENT
ON SEPTEMBER 8, 1994
Haynie S. Trotter
McGuire, Woods, Battle & Boothe
8280 Greensboro Drive
Suite 900
McLean, Virginia 22102
Rulings of the Tax Commissioner