What result is verifiable from the published order in Timothy S. Hunt v. Commonwealth of Virginia?

Subject

Court Case: Timothy S. Hunt v. Commonwealth of Virginia

Plain-English summary

The Norfolk Circuit Court sustained the Commonwealth's demurrer because sovereign immunity prevented the court from hearing Timothy S. Hunt's requested declaratory-judgment action. The court denied leave to amend and dismissed the declaratory-judgment case with prejudice.

The published order contains no description of the underlying tax dispute or the arguments beyond sovereign immunity. No substantive tax holding can be verified from this source.

What this means for you

• The order resolves this declaratory-judgment action on sovereign-immunity grounds.
• Dismissal with prejudice prevented refiling that declaratory-judgment claim in the same form.
• The document does not establish any rule about the underlying individual-income-tax issue.
• This is a trial-court order concerning the named parties, not a statewide appellate precedent.

Citations and references

• Norfolk Circuit Court, Case No. CL14002034-00, order entered August 22, 2014.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 14-175

Original ruling text

VIRGINIA:

IN THE CIRCUIT COURT OF THE CITY OF NORFOLK

TIMOTHY S. HUNT )

)

Plaintiff, )

)

v. ) Case No. CL14002034-00

)

COMMONWEALTH OF VIRGINIA )

)

Defendant. )

ORDER

THIS CAUSE came before the Court on August 22, 2014, on the Defendant’s Demurrer, and the matter having been fully presented and argued to the court and submitted for its decision, and the Court being fully advised; and

IT APPEARING to the Court after hearing the arguments of counsel and reviewing the briefs submitted by counsel, that the Commonwealth’s sovereign immunity prevents this Court from entertaining a Declaratory Judgment action as requested in the Complaint, the Court finds that the Demurrer should be SUSTAINED.

It is therefore ADJUDGED, ORDERED, AND DECREED that the Defendant’s Demurrer is SUSTAINED without leave to amend. It is further ADJUDGED ORDERED and DECREED that this case be DISMISSED with prejudice as to the filing of such Declaratory Judgment. The Clerk is requested to send certified copies of this order to counsel of record.

ENTERED this 22 nd day of August, 2014

Circuit Court Judge

Charles E. Poston, Judge

COPY TESTE:

GEORGE E. SCHAEFER, CLERK

NORFOLK CIRCUIT COURT

BY: Brittany Hopper, Deputy Clerk

Authorized to sign on behalf

Of George E. Schaefer

Date : August 22, 2014

I ASK FOR THIS:

Elizabeth Bushnell Myers (VSB #80739)

Assistant Attorney General

OFFICE OF THE ATTORNEY GENERAL OF VIRGINIA

900 East Main Street

Richmond, Virginia 23219

Telephone: (804) 786-9516

Facsimile: (804) 692-1647

Email: [email protected]

Counsel for Defendant

SEEN AND OBJECTED TO for the reasons

State on the record.

Robert V. Roussos, Esq.

ROUSSOS, LASSITER, FLAZER & BARNHARD, P.L.C.

580 E. Main Street, Ste. 300

Norfolk, Virginia 23510

(757) 622-9005

[email protected]

Counsel for Plaintiff