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LK MONTICELLO SERV. CO. v. BD. OF SUP'RS

Record No. 860600.

353 S.E.2d 767 (1987)

LAKE MONTICELLO SERVICE COMPANY v. BOARD OF SUPERVISORS OF FLUVANNA COUNTY and the State Corporation Commission.

Supreme Court of Virginia.

March 6, 1987.

Attorney(s) appearing for the Case

Francis L. Buck, Charlottesville (Buck, Hogshire & Gouldman, Ltd., on briefs), for appellant.

Frederick W. Payne, Wayne N. Smith, Charlottesville (St. John, Bowling, Payne & Lawrence, Charlottesville, on briefs), for appellees.

Present: All the Justices.

STEPHENSON, Justice.

In this appeal of right, Lake Monticello Service Company (Lake Monticello) challenges the dismissal of its application to correct an erroneous tax assessment. In dismissing the application, the State Corporation Commission (the Commission) ruled that Lake Monticello's claim was barred by the doctrine of collateral estoppel. The Commission found that the issues raised in the present case were identical to issues raised and decided in a previous...

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