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COM., DEPT. OF TAXATION v. DAVENPORT

No. 961270.

482 S.E.2d 808 (1997)

253 Va. 228

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. Bradfute W. DAVENPORT, Jr., et al.

Supreme Court of Virginia.

February 28, 1997.

Attorney(s) appearing for the Case

Mary G. Morris, Senior Assistant Attorney General (James S. Gilmore, III, Attorney General, on brief), for appellant.

Bradfute W. Davenport, Jr. (Mays & Valentine, on brief), for appellees.

Present: CARRICO, C.J., COMPTON, LACY, HASSELL, KEENAN, and KOONTZ, JJ., and WHITING, Senior Justice.

HASSELL, Justice.

In this appeal, we consider whether Code § 58.1-322 requires taxpayers, who included the unearned income of their minor children in the taxpayers' federal adjusted gross income, to include the children's unearned income in the taxpayers' Virginia adjusted gross income.

Bradfute W. Davenport, Jr., and Suzanne S. Davenport (the taxpayers) have five minor children who periodically have received cash gifts from their grandparents. The grandparents...

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