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State court of last resort · ST-VA-SC

The Corporate Executive Board Co. v. Dept. of Taxation

No. 171627Supreme Court of Virginia

171627 The Corporate Executive Board Co. v. Dept. of Taxation 02/07/2019 The judgment of the circuit court denying the claim of a corporate taxpayer for a refund and apportionment relief relating to income tax…

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171627 The Corporate Executive Board Co. v. Dept. of Taxation 02/07/2019 The judgment of the circuit court denying the claim of a…

At a glance
Court
Supreme Court of Virginia
First added here
October 4, 2026
Last entry
February 7, 2019
Policy at issue

No bill or executive-order citation is attached to this file.

Official docket

Case timeline

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Docket entry

171627 The Corporate Executive Board Co. v. Dept. of Taxation 02/07/2019 The judgment of the circuit court denying the claim of a corporate taxpayer for a refund and apportionment relief relating to income taxes imposed for three years by the Virginia Department of Taxation on the grounds that the computation method is unconstitutional under the "dormant" Commerce Clause and the Due Process Clause of the United States Constitution as applied to this taxpayer and, alternatively, that it is entitled to an adjustment because the statutory method for computing its tax constitutes an inequitable method under the Tax Department's regulations, is affirmed.

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Rulings in this case over time

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1 entry, oldest first.

  1. · Supreme Court of Virginia

    AffirmedDenied

    The court's record, as written

    171627 The Corporate Executive Board Co. v. Dept. of Taxation 02/07/2019 The judgment of the circuit court denying the claim of a corporate taxpayer for a refund and apportionment relief relating to income taxes imposed for three years by the Virginia Department of Taxation on the grounds that the computation method is unconstitutional under the "dormant" Commerce Clause and the Due Process Clause of the United States Constitution as applied to this taxpayer and, alternatively, that it is entitled to an adjustment because the statutory method for computing its tax constitutes an inequitable method under the Tax Department's regulations, is affirmed.

    Outcome words in this text: denying, affirmed.

Method: an entry is marked with an outcome only when its own text contains the outcome word, and the word is shown beside it. Orders, opinions and judgments whose text does not say are marked Other. Party filings, notices and routine procedural orders (appearances, extra pages, time extensions, scheduling) are not listed. No link between this case and any other case is recorded in our data, so only this case's own record is shown. Open the court's docket