Legal Opinion
Gibson v. Com.
Supreme Court of Virginia
Decided June 6, 2008No. Record 072023PublishedCited by 4 opinions
1Opinion of the Court
OPINION BY Justice DONALD W. LEMONS.
In this appeal, we consider whether a conviction under Code § 58.1-1815 requires proof of both a failure to truthfully account for and a failure to pay withholding tax.
*56 I. Facts and Proceedings Below
In 2000, James Leonard Gibson ("Gibson") registered Leonard Gibson Excavating, Inc. ("Gibson Excavating") for sales and withholding taxes with the Virginia Department of Taxation. Gibson, the president of Gibson Excavating, was the person listed as responsible for the sales and withholding taxes. Although the required forms were filed, Gibson failed to pay…
2Cases cited7 opinions
- Conyers v. MARTIAL ARTS WORLD OF RICHMONDSupreme Court of Virginia · 2007
- United States v. William H. ThayerCourt of Appeals for the Third Circuit · 1999
- Riverside Hosp., Inc. v. JohnsonSupreme Court of Virginia · 2006
- Moreau v. FullerSupreme Court of Virginia · 2008
- United States v. Peter Evangelista and Anthony Evangelista, Louis Evangelista and Claude EvangelistaCourt of Appeals for the Second Circuit · 1997
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3Cited by4 opinions
- Stephen Keith White v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2017
- Marcus E. Jackson, s/k/a Marcus Edward Jackson v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2009
- McDowell v. Commonwealth (ORDER)Supreme Court of Virginia · 2011
- Stephen Keith White v. Commonwealth of VirginiaCourt of Appeals of Virginia · 2017