TIDEWATER-RAYMOND-KIEWIT v. CITY OF HAMPTON

Record No. 740820.

217 S.E.2d 862 (1975)

TIDEWATER-RAYMOND-KIEWIT v. CITY OF HAMPTON.

Supreme Court of Virginia.

September 5, 1975.


Attorney(s) appearing for the Case

Waller H. Horsley, Richmond (William L. S. Rowe, Hunton, Williams, Gay & Gibson, Richmond, on brief), for plaintiff in error.

Fred F. Peet, Asst. City Atty. (A. Paul Burton, City Atty., on brief), for defendant in error.

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


HARMAN, Justice.

This is an appeal from a final order of the trial court denying the application of Tidewater-Raymond-Kiewit (T-R-K) under Code § 58-1145 for relief from the assessment of a general contractor's license tax for 1972 and for a refund of the tax which T-R-K had paid under protest.

The facts are not in dispute. T-R-K is a joint venture organized in October, 1971, to bid upon and, if its bid were successful, to perform the contract to be awarded...

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