Did an Arlington County court hold that the Gardiners were entitled to Virginia's other-state income-tax credit?

Plain-English summary

The Arlington County Circuit Court declared that David and Elizabeth Gardiner were entitled to Virginia's other-state income-tax credit under Va. Code § 58.1-332(A). It granted the Gardiners' summary-judgment motion, denied the Department's cross-motion, and ordered each side to bear its own fees and costs.

The final order says there were no genuinely disputed material facts and that the court's grounds had been stated from the bench. The published text does not include that bench ruling, the underlying income, the other state, the tax year, or the credit computation. No more specific doctrinal explanation can be grounded in this source.

Common questions

Q: Who won the case?
A: The Gardiners. The court granted their motion and denied the Department's motion.

Q: Why did the credit apply?
A: The published final order does not say; it refers to reasons stated orally from the bench.

Citations and references

• Va. Code § 58.1-332(A).
• Gardiner v. Commonwealth of Virginia Department of Taxation, Arlington County Circuit Court, Case No. 013CL11001482-00 (final order).

Subject

DAVID McL. GARDINER and ELIZABETH S. GARDINER, v DEPARTMENT OF TAXATION

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 12-32

Original ruling text

VIRGINIA:

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.

AND THIS CAUSE IS FINAL.

Paul F. Sheridan

Judge, Arlington County Circuit Court

March 2, 2012

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: [email protected]

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: [email protected]

Counsel for the Commonwealth of Virginia,

Department of Taxation

US_ACTIVE-108235123.1

A Copy

Teste: Paul Ferguson

By Deputy Clerk