Legal Opinion

COM., DEPT. OF TAXATION v. BJ McAdams, Inc.

Supreme Court of Virginia

Decided June 15, 1984No. Record No. 811921Published

1Opinion of the Court

317 S.E.2d 788 (1984)

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION

v.

B.J. McADAMS, INC.

Record No. 811921.

Supreme Court of Virginia.

June 15, 1984.

Kenneth W. Thorson, Sr. Asst. Atty. Gen. (Gerald L. Baliles, Atty. Gen., Walter A. McFarlane, Deputy Atty. Gen., John G. MacConnell, Asst. Atty. Gen., on briefs), for appellant.

Alexander Wellford, Richmond (Christian, Barton, Epps, Brent & Chappell, Richmond, on brief), for appellee.

Present: All the Justices.

RUSSELL, Justice.

In this tax case, we must determine whether Virginia may lawfully impose a corporate income tax upon the part of the earnings…

2Cases cited11 opinions

  1. International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
  2. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  3. Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
  4. Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
  5. Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951

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