Tax Type
Retail Sales and Use Tax
Description
Baco Leasing Co., Inc. vs. Department of Taxation
Topic
Court Case
Date Issued
12-09-1997
VIRGINIA: IN THE CIRCUIT COURT FOR BOTETOURT COUNTY
BACO LEASING CO., INC.
Petitioner,
v. Law No. 97000077
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION,
Defendant.
FINAL ORDER
THIS MATTER came before the Court on the petitioner's Application for Relief and
defendant's Answer filed herein and on the evidence and arguments presented at a hearing
held on December 2, 1997. At the close of the petitioner's evidence, counsel for the defendant
moved to strike the evidence and for judgment for the defendant.
UPON CONSIDERATION of the pleadings, evidence and oral argument of counsel, the
Court finds that the Motion to Strike is well founded, the petitioner failing to present evidence to
establish any error in the assessment of tax. Accordingly, it is hereby ORDERED that the
Motion to Strike is granted and JUDGMENT is entered in favor of the defendant, Virginia
Department of Taxation. The Clerk of the Court will remove this matter from the Court's
docket.
ENTER: George E. Honts, III
DATE: 9 December 1997
I ASK FOR THIS:
Mary G. Morris
Senior Assistant Attorney General
Counsel for defendant
SEEN: A COPY TESTE
Tommy L. Moore Clerk
Paul A. Tucker, Esquire Botetourt County Circuit Court
Counsel for petitioner
Rulings of the Tax Commissioner