Tax Type
Individual Income Tax
Description
DAVID McL. GARDINER and ELIZABETH S. GARDINER, v DEPARTMENT OF TAXATION
Topic
Court Case
Date Issued
03-02-2012
VIRGINIA:
DAVID McL. GARDINER and ELIZABETH
S. GARDINER,
Plaintiffs,
Case No. 013CL11001482-00
v.
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION,
Defendant,
THIS MATTER having come before the Court on January 5, 2012, on the parties' cross motions for summary judgment, and
IT APPEARING to the Court that, as stipulated by the parties, no material facts are genuinely in dispute, and the matter is proper for summary judgment, and
UPON CONSIDERATION of the memoranda filed by counsel and the oral arguments of counsel, and on the grounds set forth on the record from the bench, it is hereby
ORDERED, ADJUDGED and DECREED that Plaintiffs' Motion for Summary Judgment be, and the same hereby is, granted, the Court hereby issuing a declaratory judgment that the Gardiners are entitled to the credit provided by Virginia Code § 58.1-332(A), and it is
FURTHER ORDERED that the Defendant's Motion for Summary Judgment be, and the same hereby is, denied, and it is
FURTHER ORDERED that the parties shall bear their own fees and costs.
SEEN AND AGREED:
REED SMITH LLP
Richard C. Sullivan, Jr. (VSB # 27907)
3110 Fairview Park Drive, Suite 1400
Falls Church, Virginia 22042
Telephone: (703) 641-4200
Facsimile: (703) 641-4340
Email: rsullivan@reedsmith.com
Counsel for Plaintiffs David McL. Gardiner
and Elizabeth S. Gardiner
SEEN AND OBJECTED TO:
OFFICE OF, THE ATTORNEY GENERAL OF VIRGINIA
Elizabeth Bushness Myers (VSB # 80739)
Assistant Attorney General
910 East Main Street
Richmond, VA 23219
Telephone: (804) 786-9516
Facsimile: (804) 692-1647
Email: ebmyers@oag.state.va.us
Counsel for the Commonwealth of Virginia,
Department of Taxation
US_ACTIVE-108235123.1
A Copy
Teste: Paul Ferguson
By Deputy Clerk
IN THE CIRCUIT COURT OF ARLINGTON COUNTY
DAVID McL. GARDINER and ELIZABETH
S. GARDINER,
Plaintiffs,
Case No. 013CL11001482-00
v.
COMMONWEALTH OF VIRGINIA
DEPARTMENT OF TAXATION,
Defendant,
FINAL ORDER
THIS MATTER having come before the Court on January 5, 2012, on the parties' cross motions for summary judgment, and
IT APPEARING to the Court that, as stipulated by the parties, no material facts are genuinely in dispute, and the matter is proper for summary judgment, and
UPON CONSIDERATION of the memoranda filed by counsel and the oral arguments of counsel, and on the grounds set forth on the record from the bench, it is hereby
ORDERED, ADJUDGED and DECREED that Plaintiffs' Motion for Summary Judgment be, and the same hereby is, granted, the Court hereby issuing a declaratory judgment that the Gardiners are entitled to the credit provided by Virginia Code § 58.1-332(A), and it is
FURTHER ORDERED that the Defendant's Motion for Summary Judgment be, and the same hereby is, denied, and it is
FURTHER ORDERED that the parties shall bear their own fees and costs.
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AND THIS CAUSE IS FINAL.
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Paul F. Sheridan
Judge, Arlington County Circuit Court
March 2, 2012
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SEEN AND AGREED:
REED SMITH LLP
Richard C. Sullivan, Jr. (VSB # 27907)
3110 Fairview Park Drive, Suite 1400
Falls Church, Virginia 22042
Telephone: (703) 641-4200
Facsimile: (703) 641-4340
Email: rsullivan@reedsmith.com
Counsel for Plaintiffs David McL. Gardiner
and Elizabeth S. Gardiner
SEEN AND OBJECTED TO:
OFFICE OF, THE ATTORNEY GENERAL OF VIRGINIA
Elizabeth Bushness Myers (VSB # 80739)
Assistant Attorney General
910 East Main Street
Richmond, VA 23219
Telephone: (804) 786-9516
Facsimile: (804) 692-1647
Email: ebmyers@oag.state.va.us
Counsel for the Commonwealth of Virginia,
Department of Taxation
US_ACTIVE-108235123.1
A Copy
Teste: Paul Ferguson
By Deputy Clerk
Rulings of the Tax Commissioner