Richmond County Circuit Court March 29, 2012, Case No. CL09-3757 (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.