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

PRESENT: All the Justices THE CORPORATE EXECUTIVE BOARD COMPANY OPINION BY v. Record No. 171627 JUSTICE STEPHEN R. McCULLOUGH February 7, 2019 VIRGINIA DEPARTMENT OF TAXATION FROM THE CIRCUIT COURT OF ARLINGTON COUNTY Daniel S. Fiore, II, Judge The Corporate Executive Board Company (“CEB”) challenges its income tax assessment for the years 2011, 2012, and 2013. CEB contends that the method employed by the Virginia Department of Taxation is unconstitutional as applied to CEB under the “dormant” Commerce Clause and the Due Process Clause of the United States Constitution. Alternatively, CEB…