391 S.E.2d 60 LLEWELLYN KING v. W. H. FORST, STATE TAX COMMISSIONER 46266 Record No. 890562Supreme Court of Virginia. April 20, 1990 Present: All the Justices For the purposes of Code Sec. 58-151.015, the District of Columbia’s unincorporated business tax is an income tax, and the trial court incorrectly determined that a Virginia resident is […]