The caption
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State court of last resort · ST-VA-SC
Mathy v. Virginia Dept. of Taxation
No. 961290Supreme Court of Virginia
961290 Mathy v. Virginia Dept. of Taxation 04/18/1997 Since the business tax imposed by the District of Columbia on plaintiffs is illegal and unauthorized under the Home Rule Act, the plaintiffs are not entitl…
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961290 Mathy v. Virginia Dept. of Taxation 04/18/1997 Since the business tax imposed by the District of Columbia on plaintiffs is…
- Court
- Supreme Court of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Apr 18, 1997
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Docket entry
961290 Mathy v. Virginia Dept. of Taxation 04/18/1997 Since the business tax imposed by the District of Columbia on plaintiffs is illegal and unauthorized under the Home Rule Act, the plaintiffs are not entitled to credit for such payments under Virginia Code § 58.1-332(A), based on the plain language of the statute. Here the trial court has reached the correct result, but has given the wrong reason, and the outcome will be sustained on the grounds assigned in this opinion.
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