The caption
The parties exactly as the court lists them—not a claim about the merits.
State court of last resort · ST-VA-SC
City of Winchester v. American Woodmark Corp.
No. 950013Supreme Court of Virginia
950013 City of Winchester v. American Woodmark Corp. 11/03/1995 A manufacturer's furniture, fixtures, office equipment, and computer equipment are intangible personal property constituting capital used in manu…
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The proof
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950013 City of Winchester v. American Woodmark Corp. 11/03/1995 A manufacturer's furniture, fixtures, office equipment, and compu…
- Court
- Supreme Court of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Nov 3, 1995
No bill or executive-order citation is attached to this file.
Official docket
Case timeline
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Docket entry
950013 City of Winchester v. American Woodmark Corp. 11/03/1995 A manufacturer's furniture, fixtures, office equipment, and computer equipment are intangible personal property constituting capital used in manufacturing business, within the meaning of Code § 58.1- 1101(A)(2), and therefore are not subject to taxation by a municipality. The trial court's ruling that city taxes paid on this property for three years must be refunded is affirmed.
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