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HARPER v. VIRGINIA DEPT. OF TAXATION

Record Nos. 940326, 940411.

462 S.E.2d 892 (1995)

Henry HARPER, et al. v. VIRGINIA DEPARTMENT OF TAXATION. Lawrence E. LEWY, et al. v. VIRGINIA DEPARTMENT OF TAXATION.

Supreme Court of Virginia.

September 15, 1995.

Attorney(s) appearing for the Case

Michael J. Kator (Stephen Z. Chertkof; Kator, Scott & Heller, on briefs), Washington, DC, for appellants in No. 940326.

Joseph B. Hyman, Alexandria (Lawrence E. Lewy, Annandale, on briefs), for appellants in No. 940411.

Gregory E. Lucyk, Senior Assistant Attorney General (James S. Gilmore, III, Attorney General; Catherine C. Hammond, Deputy Atty. Gen.; Roger L. Chaffe; and Mary Morris, Senior Asst. Attys. Gen.; and Barbara H. Vann, Asst. Atty. Gen., on brief), for appellee.

Present: CARRICO, C.J., and COMPTON, STEPHENSON, WHITING, LACY, HASSELL and KEENAN, JJ.

CARRICO, Chief Justice.

This appeal involves the interpretation of a tax-refund statute, Code § 58.1-1826, which provides in pertinent part as follows:

If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, the court may order that the assessment be corrected. If the assessment exceeds the proper amount, the court may order that the applicant be exonerated from the payment of so much as is erroneously or improperly...

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