DEPARTMENT OF TAXATION v. SMITH

Record No. 831753.

350 S.E.2d 645 (1986)

DEPARTMENT OF TAXATION, Commonwealth of Virginia v. John C. SMITH, et al.

Supreme Court of Virginia.

November 26, 1986.


Attorney(s) appearing for the Case

Julia K. Hatcher, Asst. Atty. Gen. (Gerald L. Baliles, Atty. Gen., Kenneth W. Thorson, Sr. Asst. Atty. Gen., on briefs), for appellant.

Jonathan J. Broome, Jr. (James M. Rees, Henry F. Brandenstein, Jr., Rees, Broome & Diaz, P.C., Vienna, on brief), for appellees.

Present: All the Justices.


RUSSELL, Justice.

The sole question presented by this appeal is whether residents of Maryland, who earn income in Virginia, are entitled to credit against Virginia income taxes for payments of taxes on the same income collected by Maryland under that state's "piggyback" local income tax law. The question is entirely one of statutory interpretation; the facts were stipulated in the trial court.

Maryland's income taxes are divided into two components: a state...

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