Legal Opinion
Gilliam v. McGrady
Court of Appeals of Virginia
Decided March 4, 2009No. 0288082PublishedCited by 4 opinions
1Opinion of the Court
FRANK, Judge.
Louise B. Gilliam, appellant (wife) appeals a finding that a “trust fund tax” 1 debt due the federal government for payroll taxes, including penalty and interest, is a marital debt, subject to apportionment under Code § 20-107.3(E). She also contends the trial court erred in finding she had the burden to prove the “trust fund taxes” were not marital debt. For the reasons stated, we affirm in part, reverse in part, and remand.
BACKGROUND
The parties were married in 1990 and separated October 7, 2005. After a number of jobs, the parties agreed that husband should start a paint…
2Cases cited7 opinions
- Lawrence v. TexasSupreme Court of the United States · 2003
- Slodov v. United StatesSupreme Court of the United States · 1978
- United States v. PomponioCourt of Appeals for the Fourth Circuit · 1980
- James M. O'COnnOr v. United States of America, & Third Party v. Richard Voight, Third PartyCourt of Appeals for the Third Circuit · 1992
- Martin v. ZiherlSupreme Court of Virginia · 2005
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3Cited by4 opinions
- Gilliam v. McGradySupreme Court of Virginia · 2010
- Christa P. Lightburn v. Robert C. LightburnCourt of Appeals of Virginia · 2009
- Kiam Layne v. Christina M. LayneCourt of Appeals of Virginia · 2009
- Monzer R. Chorbaji v. Marva D. SimpsonCourt of Appeals of Virginia · 2010