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State appellate court · ST-VA-CAV
Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc.
No. 0701232Court of Appeals of Virginia
0701232 Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc. 11/12/2024 Judgment affirmed as trial court did not err finding application of statutory apportionment method fo…
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0701232 Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc. 11/12/2024 Judgment affirmed as …
- Court
- Court of Appeals of Virginia
- First added here
- October 4, 2026
- Last entry
- November 12, 2024
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0701232 Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc. 11/12/2024 Judgment affirmed as trial court did not err finding application of statutory apportionment method for income earned from minority ownership interest in PTC violated Due Process and Commerce Clauses of United States Constitution; not unitary business with PTC as three unitary business factors did not exist; claim of failure to follow statutory procedure waived, Rule 5A:18
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