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FILED

Mathy v. Virginia Dept. of Taxation

FILED status graphic: Mathy v. Virginia Dept. of Taxation. 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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