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JEFFERSON PUB. CORP. v. FORST

Record No. 760533.

234 S.E.2d 297 (1977)

JEFFERSON PUBLISHING CORPORATION v. William H. FORST, State Tax Commissioner.

Supreme Court of Virginia.

April 22, 1977.

Attorney(s) appearing for the Case

Jack N. Kegley, Charlottesville, for plaintiff in error.

Terrence A. Emerson, Asst. Atty. Gen. (Andrew P. Miller, Atty. Gen., on brief), for defendant in error.

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

COMPTON, Justice.

In July 1974, appellant-taxpayer Jefferson Publishing Corporation filed in the trial court an application for tax relief, Code § 58-1130, against appellee William H. Forst, State Tax Commissioner, seeking a refund of $214.41, paid as the result of an allegedly erroneous assessment of sales tax for the period February 13, 1974 to April 30, 1974. After a hearing, the trial court denied the request for relief and dismissed the application in a...

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