Griffith v. Conagra Brands, Inc.

I concur with the majority opinion which affirms the circuit court’s ruling that ConAgra Brands’ licensing transactions do not constitute doing business in West Virginia and that the tax assessments fail to meet the requirements of the Due Process and Commerce Clauses of the Constitution of the United States.

I write separately to reiterate my objections to Tax Comm’r v. MBNA Am. Bank, 220 W.Va. 163, 640 S.E.2d 226 (2006), which the Court discusses in the majority opinion in the instant case. In MBNA, the majority of this Court found tax liability for an out-of-state corporation with no…