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The Corporate Executive Board Co. v. Dept. of Taxation
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…
- Court
- Supreme Court of Virginia
- First added here
- October 4, 2026
- Last entry
- February 7, 2019
No bill or executive-order citation is attached to this file.
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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 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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· 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.
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