Craig D. Bell *
This article reviews significant recent developments in the law affecting Virginia taxation. Each section covers legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation and the Attorney General of Virginia over the past year. Part One of this article discusses legal developments regarding taxes imposed and administered by the Commonwealth. Section II addresses changes made to Virginia corporate and individual tax law, Section III covers legal changes pertaining to retail sales and use taxes, and Section IV covers changes to state tax administration. Part Two of this article documents legal developments of local government taxes. Sections V and VI address changes to the law regarding Virginia real and personal property taxes. Section VII discusses judicial and legislative changes regarding Virginia’s business professional occupation license tax. Section VIII addresses several miscellaneous local taxes and tax administration applicable to local government taxing authorities.
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* Partner, McGuireWoods LLP, Richmond, Virginia; LL.M. in Taxation, 1986, Marshall-Wythe School of Law, College of William & Mary; J.D., 1983, State University of New York at Buffalo; M.B.A., 1980, Syracuse University; B.S., 1979, Syracuse University.
William Gray, Jr. *
Katherine E. Ramsey **
The 2011 session of the Virginia General Assembly enacted wills, trusts, and estates legislation that: (i) eliminated a potential federal transfer tax trap in inter vivos marital trusts, (ii) interpreted transfer tax formula clauses in light of recent changes in federal law, and (iii) adopted the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act. Three other legislative enactments and seven opinions of the Supreme Court of Virginia during the twelve months ending June 1, 2011, addressed issues affecting this field. In addition to addressing those developments, this article summarizes a recent federal district court opinion that dealt with a significant issue in Virginia trust administration.
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* Partner, Hunton & Williams LLP, Richmond, Virginia; J.D., 1977, University of Virginia; B.S., B.A., 1973, Rutgers University.
** Partner, Hunton & Williams LLP, Richmond, Virginia; J.D., 1998, University of Virginia; M.S., 1988, Boston University; B.A., 1986, Virginia Polytechnic Institute and State University.
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Dana D. McDaniel *
On March 8, 2012, our colleague and friend, John Carroll, was taken from us suddenly at the untimely age of forty-four. John grew up in Richmond, Virginia, attending Midlothian High School. Following high school, John attended Virginia Tech from which he earned his Bachelor of Science in Mechanical Engineering in 1989. After working for a couple of years as an engineer and teacher, John entered the University of Richmond Law School in 1992 and received his J.D., with honors, in 1995. From 1995 to 1998, John practiced law full time in Virginia Beach, Virginia, first with Payne, Gates, Farthing & Radd and then with Clark & Stant, which became part of Williams Mullen. In 1998, John entered New York University Law School from which he earned his LL.M. in 1999.
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* Shareholder, Spotts Fain, P.C., Richmond, Virginia; J.D., 1985, College of William & Mary, Marshall-Wythe School of Law; B.S., 1977, Virginia Tech.
Jim Gibson *
In any law school, there are those of us—most of us, really—who like to hear ourselves talk. We think that no conversation is complete until we have voiced our views.
But then there are those rare few who do not feel that need, who instead have a talent for picking their moments and crystallizing an issue with a single, insightful observation. That was John Carroll. At a faculty meeting, in a colloquy with a visiting scholar, and of course in the classroom, John could be counted on to say the wise thing at just the right time. His quiet voice could fill a room. It is impossible to contemplate never hearing it again.
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* Professor of Law and Director of the Intellectual Property Institute, University of Richmond School of Law; J.D., 1995, University of Virginia; B.A., 1991, Yale University.
Meredith J. Harbach *
John had many gifts, and he shared them generously with his colleagues and students at the law school. As I have reflected on the gift of his life and the depth of our loss, many stories and conversations have come to mind. But none is more profound—or more appropriate, I think—than the anecdote that came to me immediately after I found out about John’s death.
I arrived at the law school on Friday, March 9, 2012 to the news that John had died suddenly the day before. I was devastated. And I could not help but be struck by the uncanny timing. Exactly a year before, on March 9, 2011, John was with my family and me at Virginia Commonwealth University Medical Center. John came to pray with us, and cry with us, as our tiny baby Rose—just two days old—fought for her life in the Neonatal Intensive Care Unit. He followed up with a generous message, offering us help and prayers, and connections to family members who were members of the VCU community. That was the kind of man John was: kind, generous.
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* Assistant Professor of Law, University of Richmond School of Law; J.D., 1997, Columbia University School of Law; B.A., 1993, The University of Texas.
