COMMONWEALTH v. AMERICAN RADIATOR & STAND. S. CORP.


116 S.E.2d 44 (1960)

202 Va. 13

COMMONWEALTH of Virginia v. AMERICAN RADIATOR AND STANDARD SANITARY CORPORATION.

Supreme Court of Appeals of Virginia.

September 2, 1960.


Attorney(s) appearing for the Case

R. D. McIlwaine, III, Asst. Atty. Gen. (A. S. Harrison, Jr., Atty. Gen., on brief), for plaintiff in error.

H. Brice Graves; John W. Riely, Richmond (Hunton, Williams, Gay, Powell & Gibson, Richmond, on brief), for defendant in error.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, MILLER, WHITTLE, SNEAD and I'ANSON, JJ.


WHITTLE, Justice.

American Radiator and Standard Sanitary Corporation, hereinafter called taxpayer, filed an application in the lower court pursuant to the provisions of § 58-1130 et seq., Code of Virginia, 1950, seeking the correction of alleged erroneous income tax assessments for the taxable years 1952 through 1956, and a refund of the taxes paid.

On June 3, 1959, the court entered its order holding in favor...

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