by the 19th century judge and legal scholar, John Forrest Dillon, and adopted by Virginia as well as many other states. The Dillon rule stated that local governments only had the powers expressly conferred upon them by statute and those necessarily implied; these powers were furthermore to be strictly interpreted. Judge Benjamin N. A. Kendrick agreed with the taxpayers that the County's benefit plan violated the Dillon rule, and granted the plaintiffs' motion for summary judgment. The County appealed, and the Virginia Supreme Court affirmed the Circuit Court judgment. The court's decision The County argued that because the enabling statutes failed to define "dependent", its authority to interpret the term was necessarily implied under the Dillon rule. The final legal question was then merely whether the County chose a reasonable method of implementing its authority. The court agreed with that analysis, but determined that Arlington County's method was unreasonable. A majority of the court voted to strike the benefit extension on that basis alone, while three justices argued that the state's public policy against same-sex unions should have provided the justification. The court was persuaded by an opinion Virginia Attorney General Richard Cullen had issued in 1997 in response to an inquiry from the Virginia General Assembly. The attorney general did not believe that there was any indication in the statutes of a legislative intent to extend insurance coverage to domestic partners. Based on prior interpretations of the Dillon rule, he concluded that a county would lack the authority to extend coverage. The established definition of "dependent" in the tax context was one who received over half of their financial support from the taxpayer. Only two of the eight criteria put forth by Arlington County even related to finances; one, "financial interdependence", contradicted this definition of "dependent". Although not all spouses were financial dependents, the court did not consider it unreasonable to assume they would nonetheless be embraced in the definition. It was such a longstanding practice that spouses would be covered under benefit plans that the General Assembly must have contemplated it. Otherwise, the court reasoned that "dependent" must include some kind of financial dependency rather than mere "financial interdependence". Based on its reading of the statutes and the attorney general's opinion, the court accordingly affirmed the circuit court's invalidation of the County's benefit plan. Kinser's concurrence Justice Cynthia D. Kinser, while joining in the majority's opinion, wrote separately