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State court of last resort · ST-VA-SC
Virginia Dept. of Taxation v. Davenport
No. 961270Supreme Court of Virginia
961270 Virginia Dept. of Taxation v. Davenport 02/28/1997 The phrase "federal adjusted gross income" contained in Code § 58.1- 322 refers to the amount of federal adjusted gross income that the taxpayers speci…
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961270 Virginia Dept. of Taxation v. Davenport 02/28/1997 The phrase "federal adjusted gross income" contained in Code § 58.1- 32…
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- Supreme Court of Virginia
- First added here
- October 4, 2026
- Last entry
- February 28, 1997
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961270 Virginia Dept. of Taxation v. Davenport 02/28/1997 The phrase "federal adjusted gross income" contained in Code § 58.1- 322 refers to the amount of federal adjusted gross income that the taxpayers specified on their federal income tax returns, subject to any modifications authorized by Virginia statutes. Therefore, taxpayers who included unearned income of their minor children in reporting adjusted gross income for federal tax purposes must also do so when reporting gross income for Virginia tax purposes. The judgment of the trial court is reversed and final judgment is rendered.
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· Supreme Court of Virginia
Reversed
The court's record, as written
961270 Virginia Dept. of Taxation v. Davenport 02/28/1997 The phrase "federal adjusted gross income" contained in Code § 58.1- 322 refers to the amount of federal adjusted gross income that the taxpayers specified on their federal income tax returns, subject to any modifications authorized by Virginia statutes. Therefore, taxpayers who included unearned income of their minor children in reporting adjusted gross income for federal tax purposes must also do so when reporting gross income for Virginia tax purposes. The judgment of the trial court is reversed and final judgment is rendered.
Outcome words in this text: reversed.
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