Tax Type
Individual Income Tax
Description
Court Case
Topic
Court Case
Date Issued
02-25-2010
VIRGINIA:
IN THE CIRCUIT COURT FOR THE CITY OF RICHMOND
EZIO C. DiBELARDINO and )
STEPHANIE M. DiBELARDINO, )
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- Plaintiffs, )
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COMMONWEALTH OF VIRGINIA )
DEPARTMENT OF TAXATION, )
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- Defendant, )
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and ) )
DAVID M. M. DUTTON )
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- Plaintiff, ) Case No.: 06-6291-1
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- Plaintiff, ) Case No.: 06-6291-1
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COMMONWEALTH OF VIRGINIA )
DEPARTMENT OF TAXATION, )
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- Defendant, )
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FINAL JUDGMENT ORDER
On March 21, 2007, the parties to these consolidated actions, Ezio C. and Stephanie M. DiBelardino (the "DiBelardinos"), David M.M. Dutton ("Dutton"), and the Commonwealth of Virginia Department of Taxation ("Department of Taxation"), by counsel, appeared for trial upon the pleadings filed herein. The parties presented evidence to the Honorable Melvin R. Hughes, Jr. for decision. After hearing the parties' stipulations, the plaintiffs' evidence, and the arguments of counsel, the Court took the matter under advisement.
On June 22, 2007, by letter opinion, the Court entered judgment in favor of the
Department of Taxation against the DiBelardinos on the grounds that there was evidence of minimum contact between Virginia and the DiBelardinos through their Virginia property interests sufficient to satisfy the due process clause. In the same letter opinion, the Court entered judgment in favor of Dutton against the Department of Taxation on tie grounds that there was no evidence of similar minimum contact between Dutton and Virginia for due process purposes, nor was there nexus between Dutton and Virginia for purposes of the commerce clause either. Thus, the court upheld the Department of Taxation's assessment as to the DiBelardinos, but not as to Dutton.
All objections and exceptions to the Court's ruling on matters raised in the trial of this matter are hereby noted for the reasons and on the grounds set forth in the trial transcript. All objections and exceptions of the parties to this Final Judgment Order are noted.
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 the Court is hereby ORDERED to certify a copy of this Order to all counsel of record.
ENTER: 7/20/07
A copy
Teste: Bevill M. Dean, Clerk _____________________________
By: Johnson D.C. The Honorable Melvin R. Hughes, Jr.
WE ASK FOR THIS AS TO DUTTON WE ASK FOR THIS AS TO THE
AND OBJECT AS TO THE DIBELARDINOS AND OBJECT
DIBELARDINOS: AS TO DUTTON:
Monica McCarroll (VSB No. 45622) Flora T. Hezel (VSB No. 47482)
Samuel T. Towell (VSB No. 71512) Assistant Attorney General
WILLIAMS MULLEN Office of the Virginia Attorney General
A Professional Corporation Commerce & Financial Law Section
Two James Center 900 East Main Street
1021 East Cary Street Richmond, VA 23219
P.O. Box 1320 Tel.: 804-786-8816
Richmond, VA 23218-1320 Fax: 804-786-1904
Tel.: 804-643-1991 Counsel for the Commonwealth of
Fax: 804-783-6507 Virginia Department of Taxation
Michael J. Bowen (VSB No. 65288)
WILLIAMS MULLEN
A Professional Corporation
222 Central Park Avenue, Suite 1700
Virginia Beach, VA 23462-3035
Tel: 757-499-8800
Fax: 757-473-0395
Counsel for Ezio C. and Stephanie M.
DiBelardino and David M.M. Dutton
Rulings of the Tax Commissioner