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COMMONWEALTH v. RESEARCH ANALYSIS CORPORATION

198 S.E.2d 622 (1973)

214 Va. 161

COMMONWEALTH of Virginia v. RESEARCH ANALYSIS CORPORATION.

Supreme Court of Virginia.

August 30, 1973.

Attorney(s) appearing for the Case

Sally T. Warthen, Asst. Atty. Gen. (Andrew P. Miller, Atty. Gen., on brief), for plaintiff in error.

Carrington Williams, Fairfax (Boothe, Prichard & Dudley, Fairfax, on brief), for defendant in error.

Before SNEAD, C. J., and I'ANSON, CARRICO, HARRISON, COCHRAN, HARMAN and POFF, JJ.

I'ANSON, Justice.

Research Analysis Corporation (RAC) filed in the court below two petitions for correction of allegedly erroneous sales and use tax assessments made by the Department of Taxation against RAC's leased1 computer for the years 1966 through 1970. The cases were consolidated for trial and the trial court, sitting without a jury, held that under the provisions of Code § 58-441.6(q) the computer was exempt from the tax and...

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