Kohl'S Dep't Stores, Inc. v. Va. Dep't of Taxation
Supreme Court of Virginia
1Opinion of the Court
OPINION BY JUSTICE WILLIAM C. MIMS
In this appeal, we consider the extent to which a corporate taxpayer must include in its Virginia taxable income royalties paid to an intangible holding company. 1
I. Background and Procedural History
Kohl's Department Stores, Inc. ("Kohl's") is a corporation organized under the laws of Delaware. It operates retail stores throughout the United States, including Virginia. Kohl's Illinois, Inc. ("Kohl's Illinois"), a corporation organized under the laws of Nevada, is an affiliate of Kohl's. Kohl's Illinois operates retail stores in select states, none of which…
Also in this document: Dissent.
2Cases cited39 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Liparota v. United StatesSupreme Court of the United States · 1985
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
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