Tax Type
Retail Sales and Use Tax
Description
The Department's assessment of successor liability pursuant to Va. Code Ann. § 58.1-629 is upheld
Topic
Court Case
Date Issued
12-03-2007
P. D. 07-210
VI RGINIA:
GFT, INC.,
v. Civil Action No. CL06-7245-00
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION,
On April 17, 2007, Plaintiff GFT, Inc. and Defendant Commonwealth of Virginia, Department of Taxation, by counsel, appeared before the Honorable Melvin R. Hughes, Jr., for trial upon the pleadings filed herein and presented evidence for decision. After reviewing the parties' stipulations and hearing the plaintiff's evidence and the arguments of counsel, the Court took the matter under advisement.
IT APPEARING that after reviewing the parties' stipulations and the evidence presented herein and hearing the arguments of counsel, the Court finds that:
(1) GFT, Inc. was the successor to the Tavern at Great Falls, LLC, for purposes of Va. Code Ann. § 58.1-629; and
(2) The Department's assessment and attendant procedures in assessing said taxes were not arbitrary and capricious.
Accordingly, based on these findings as set forth in the Court's letter opinion dated July 9, 2007, it is therefore
ADJUDGED, ORDERED, AND DECREED as follows:
(i) GFT's renewed Motion for Summary Judgment is hereby denied.
Nothing further remaining to be done herein, this case is, stricken, from the docket, to be indexed among the ended actions at law.
The Clerk of Court is direct to send a certified copy of this Order to each counsel of record.
Endorsement waived pursuant to Rule 1:13.
I ask for this:
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION
___________________________
Flora T. Hezel, (VSB No. 47482)
Assistant Attorney General-II
Office of the Attorney General of Virginia
900 East Main Street
Richmond, Virginia 23219
Telephone: (804) 786-8816
Facsimile: (804) 786-1904
Counsel for Defendant Commonwealth of Virginia,
Department of Taxation
Seen and Objected to:
GFT, INC.
_____________________________
Monica McCarroll (VSB No. 45622)
WILLIAMS MULLEN
A Professional Corporation
Two James Center
1021 East Cary Street
P. O. Box 1320
Richmond, VA 23218-1320
Telephone: (804) 643-1991
Facsimile: (804) 783-6507
Michael J. Bowen (VSB No. 65288)
WILLIAMS MULLEN
A Professional Corporation
222 Central Park Avenue, Suite 1700
Virginia Beach, VA 23462-3035
Telephone: (757) 499-8800
Facsimile: (757) 473-0395
Counsel for Plaintiff GFT, Inc.
VI RGINIA:
IN THE CIRCUIT COURT FOR THE CITY OF RICHMOND
John Marshall Courts Building
John Marshall Courts Building
GFT, INC.,
-
-
-
- Plaintiff,
-
-
v. Civil Action No. CL06-7245-00
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION,
-
-
-
- Defendant.
-
-
FINAL JUDGMENT ORDER
On April 17, 2007, Plaintiff GFT, Inc. and Defendant Commonwealth of Virginia, Department of Taxation, by counsel, appeared before the Honorable Melvin R. Hughes, Jr., for trial upon the pleadings filed herein and presented evidence for decision. After reviewing the parties' stipulations and hearing the plaintiff's evidence and the arguments of counsel, the Court took the matter under advisement.
IT APPEARING that after reviewing the parties' stipulations and the evidence presented herein and hearing the arguments of counsel, the Court finds that:
(1) GFT, Inc. was the successor to the Tavern at Great Falls, LLC, for purposes of Va. Code Ann. § 58.1-629; and
(2) The Department's assessment and attendant procedures in assessing said taxes were not arbitrary and capricious.
Accordingly, based on these findings as set forth in the Court's letter opinion dated July 9, 2007, it is therefore
ADJUDGED, ORDERED, AND DECREED as follows:
(i) GFT's renewed Motion for Summary Judgment is hereby denied.
-
- (ii.) GFT is subject to successor liability for the reasons cited in Paragraph 1 above.
-
- (iii) The Department's assessment of successor liability pursuant to Va. Code Ann. § 58.1-629 is upheld.
- (iii) The Department's assessment of successor liability pursuant to Va. Code Ann. § 58.1-629 is upheld.
Nothing further remaining to be done herein, this case is, stricken, from the docket, to be indexed among the ended actions at law.
The Clerk of Court is direct to send a certified copy of this Order to each counsel of record.
Endorsement waived pursuant to Rule 1:13.
-
-
-
-
-
-
-
- ENTER: 11/27/07
_____________________________
The Honorable Melvin R. Hughes, Jr.
- ENTER: 11/27/07
-
-
-
-
-
-
I ask for this:
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION
___________________________
Flora T. Hezel, (VSB No. 47482)
Assistant Attorney General-II
Office of the Attorney General of Virginia
900 East Main Street
Richmond, Virginia 23219
Telephone: (804) 786-8816
Facsimile: (804) 786-1904
Counsel for Defendant Commonwealth of Virginia,
Department of Taxation
Seen and Objected to:
GFT, INC.
_____________________________
Monica McCarroll (VSB No. 45622)
WILLIAMS MULLEN
A Professional Corporation
Two James Center
1021 East Cary Street
P. O. Box 1320
Richmond, VA 23218-1320
Telephone: (804) 643-1991
Facsimile: (804) 783-6507
Michael J. Bowen (VSB No. 65288)
WILLIAMS MULLEN
A Professional Corporation
222 Central Park Avenue, Suite 1700
Virginia Beach, VA 23462-3035
Telephone: (757) 499-8800
Facsimile: (757) 473-0395
Counsel for Plaintiff GFT, Inc.
Rulings of the Tax Commissioner