CHESAPEAKE HOSP. AUTHORITY v. COM.

Record Nos. 002813, 002820.

554 S.E.2d 55 (2001)

262 Va. 551

CHESAPEAKE HOSPITAL AUTHORITY, d/b/a Chesapeake General Hospital, v. COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION. Commonwealth of Virginia, Department of Taxation, v. Chesapeake Hospital Authority, d/b/a Chesapeake General Hospital.

Supreme Court of Virginia.

November 2, 2001.


Attorney(s) appearing for the Case

James A. Leftwich (Basnight, Kinser, Telfeyan, Leftwich & Nuckolls, on brief), Chesapeake, for appellant in Record No. 002813.

Sydney E. Rab, Asst. Atty. Gen. (Mark L. Earley, Atty. Gen.; Richard B. Campbell, Deputy Atty. Gen.; Michael K. Jackson, Senior Asst. Atty. Gen.; J. Patrick Griffin, Senior Asst. Atty. Gen.; John P. Josephs, Jr., Asst. Atty. Gen, on briefs), for appellee in Record No. 002813.

Amicus Curiae: Virginia Hospital & Healthcare Assoc.; William L.S. Rowe (Susan C. Ward; Hunton & Williams, on brief), Richmond, in support of appellant in Record No. 002813.

Sydney E. Rab, Asst. Atty. Gen. (Mark L. Earley, Atty. Gen.; Richard B. Campbell, Deputy Atty. Gen.; Michael K. Jackson, Senior Asst. Atty. Gen.; J. Patrick Griffin, Senior Asst. Atty. Gen.; John P. Josephs, Jr., Asst. Atty. Gen, on briefs), for appellant in Record No. 002820.

James A. Leftwich (Basnight, Kinser, Telfeyan, Leftwich & Nuckolls, on brief), Chesapeake, for appellee in Record No. 002820.

Amicus Curiae: Virginia Hospital & Healthcare Assoc.; William L.S. Rowe (Susan C. Ward; Hunton & Williams, on brief), Richmond, in support of appellee in Record No. 002820.

Present: All the Justices.


Opinion by Chief Justice HARRY L. CARRICO.

On April 3, 1997, the Commonwealth of Virginia, Department of Taxation (the Department) issued a notice of assessment to Chesapeake Hospital Authority, d/b/a Chesapeake General Hospital (the Hospital), for use tax on the cost of certain food prepared and served by the Hospital during the assessment period beginning December 1, 1993, and ending November 30, 1996. The Hospital filed an administrative application for correction...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases