Tax Type
Individual Income Tax
Description
Donald C. Lavoie and Mary G. Lavoie v. Department of Taxation
Topic
Court Case
Date Issued
09-09-1983
VIRGINIA:
IN THE Circuit COURT OF FAIRFAX COUNTY
DONALD C. LAVOIE
MARY G. LAVOIE,
Plaintiffs,
v. AT LAW NO. 61025
DEPARTMENT OF TAXATION,
COMMONWEALTH OF VIRGINIA,
Defendant,
FINAL ORDER
FINAL ORDER
THIS CAUSE came to be heard this 26th day of July, 1983, on the pleadings formerly filed, on plaintiffs' Motion for Summary Judgment and supporting memorandum, Defendant's Memorandum in opposition Thereto, and on the stipulations of the parties and exhibits attached thereto; and after a hearing ore tenus, and mature consideration of the memoranda and argument of counsel,
IT APPEARING TO THE COURT:
1. That the income in question was generated by a proprietorship owned by plaintiff Donald C. Lavoie and his father;
2. That the sole business of this proprietorship consisted of the receipt of rental income from the lease of property located in New Hampshire:
3. That the credit provision of §58-151.015 of the Virginia Code (1950), as amended, applies to the 1981 taxes paid by plaintiffs on such rental income to the State of New Hampshire pursuant to the New Hampshire Business Profits Tax, §§77A:l et. seq of the New Hampshire Revised Statutes;
4. That the disallowance of said credit by the Defendant in its Notice of Assessment dated June 16, 1982, and subsequent thereto, was erroneous, improper, and contrary to law; and
5. That on the specific facts in this case, plaintiffs are entitled to summary judgment.
Based on the foregoing, IT IS HEREBY ORDERED and DECREED that:
1. The $344.56 representing the full amount of the assessment and interest on the June 16, 1982 assessment, having been paid, be refunded to the plaintiffs;
2. The plaintiffs are. exonerated from payment of, and the defendant refrained from collecting, taxes assessed against plaintiffs for the tax year 1982 and thereafter for which plaintiffs are entitled a credit in accordance with this Order, and
3. A copy of this Order shall be certified by the clerk of court Lo the State Tax Commissioner and to counsel of record.
THIS ORDER IS FINAL.
ENTERED THIS 9th day of September, 1983
Rulings of the Tax Commissioner