Virginia Lawyer Magazine - October 2009

Volume 58/No 3


About the cover


Taxation Section

Is Your Client Overpaying BPOL Tax?
by Craig D. Bell and J. Christian Tennant

Dealer or No Dealer: Unlocking Capital Gains Treatment in Land Sales
by David S. Lionberger and Lisa J. Hedrick

Virginia Requirement for Withholding Tax by Pass-through Entities
by Robert A. Warwick and Richard L. Grier

Operating Agreements for Emerging Growth LLCs: A Deal Lawyer’s Perspective on Tax Provisions
by Steven J. Keeler

Tax Amnesty: Striking a Deal with Virginia’s Delinquent Taxpayers
by Guy C. Crowgey and Kyle Wingfield


VSB News

  • The Message and the Media: Virginia Is for Good Lawyers Gives VSB Its First Experience with Social Media
  • VSB Disciplinary Conference Brings Professional Regulation Volunteers to Richmond


  • Robert Grey Appointed to Diversity Position, Nominated for Legal Aid Directorship
  • W&L’s Smolla Designated “Legal Rebel” by ABA
  • In Memoriam
  • Leigh Middleditch Receives ABA Honor
  • Local Bar Elections



President’s Message
Executive Director’s Message
Conference of Local Bar Associations
Young Lawyers Conference
Senior Lawyers Conference
Law Libraries


CLE Calendar
Crossword Puzzle

Access to Legal Services
  • How Do Poor People Have Tax Problems?
  • Virginia Lawyers Honored for Work on Behalf of Service Members

Practice Tips
  • Dealing With Bar Complaints
  • Fee Dispute Resolution Saves a Lawyer’s Time, Money, and Reputation

Book Review: Day Work to Duty
by Bruce E. Robinson


About the Cover

The cover photograph was taken near Quinby on Virginia’s Eastern Shore by attorney, journalist, and naturalist Emily Mears Grey of Onancock. She writes, “The image captures the many serpentine guts, typical of the lower Delmarva Peninsula seaside, teaming with marsh life and characterized by tidal wrack. Intertwined amongst the Spartina alterniflora (salt marsh grass) is the Machipongo River — a tidal creek, not a true river.” Grey has an undergraduate degree in biology from the College of William and Mary, a master’s degree in fisheries and wildlife management from Virginia Tech, and a law degree from the Cumberland School of Law in Birmingham, Alabama. Awards for her work include first place in photography in 2008 from the Virginia Outdoor Writers Association. Grey’s works can be purchased at