COMMONWEALTH v. RICHMOND-PETERSBURG BUS LINES, INC.


132 S.E.2d 728 (1963)

204 Va. 606

COMMONWEALTH of Virginia v. RICHMOND-PETERSBURG BUS LINES, INC.

Supreme Court of Appeals of Virginia.

October 14, 1963.


Attorney(s) appearing for the Case

A. R. Woodroof, Asst. Atty. Gen. (Robert Y. Button, Atty. Gen., on brief), for appellant.

E. Ballard Baker, Richmond (Wicker, Baker & Goddin, Richmond, on brief), for appellee.

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


EGGLESTON, Chief Justice.

Richmond-Petersburg Bus Lines, Inc., filed with the State Corporation Commission an application for a refund of $5,881.17 in gross receipts taxes which, it alleged, had been erroneously assessed against and paid by it for the period from June 1, 1959 through March 31, 1962. At the hearing it was undisputed that the full amount of the taxes had been erroneously assessed against and paid by the applicant. Since $2,496.32 had been paid within...

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