Wendy's International, Inc. v. Virginia Department of Taxation

By Judge Melvin R. Hughes, Jr.

In this corporate income tax dispute between a corporate taxpayer and the Virginia Department of Taxation, the parties’ cross-motions for summary judgment are before the court for resolution. The corporate taxpayer, Wendy’s, a national franchise restaurant chain, seeks a refund of income tax paid for the years beginning January 1, 2004, to 2007. The Tax Department rejected the request, and the case is here for review under applicable provisions to correct an erroneous tax assessment under Va. Code §§ 58.1-1825 and 58.1-1826.

Unlike Federal tax law, Virginia tax…