COMMONWEALTH v. SHELL OIL COMPANY


169 S.E.2d 434 (1969)

210 Va. 163

COMMONWEALTH of Virginia v. SHELL OIL COMPANY. (2 cases.)

Supreme Court of Appeals of Virginia.

September 5, 1969.


Attorney(s) appearing for the Case

D. Gardiner Tyler, A. R. Woodroof, Asst. Attys. Gen. (Robert Y. Button, Atty. Gen., on brief), for plaintiff in error.

Joseph C. Carter, Jr. Richmond, (H. Brice Graves, Lee F. Davis, Jr., Hunton, Williams, Gay, Powell & Gibson, Richmond, on brief), for defendant in error.

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


SNEAD, Justice.

Under the provisions of Code, §§ 58-1130, 58-1131 and 58-1134 Shell Oil Company, appellee, filed on August 31, 1961, in the Circuit Court of the City of Richmond a petition for the refund of taxes amounting to the sum of $41,695.96 allegedly erroneously collected from it by the Commonwealth of Virginia on the sale within this State of "Shell 640 Kerosene", a jet fuel, to Capital Airlines, Incorporated (later merged into United Airlines)....

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