Special GST Exemption Trust ex rel. Moorman v. Shin

By Judge R. Terrence Ney

This matter of first impression — at least insofar as Virginia appellate decisions are concerned — came before the Court on May 21, 1999, upon Plaintiff’s Motion for Partial Summary Judgment and Defendants’ Motion for Summary Judgment. After a review of the memoranda submitted by both parties and oral argument of counsel, I took the matter under advisement. For the reasons stated herein, Plaintiffs Motion for Partial Summary Judgment is granted.

On August 27,1997, the parties entered into a lease agreement for certain commercial property located in Fairfax County,…