COM., DEPT. OF TAXATION v. CHAMPION INTERN.

Record Nos. 780651, 781339 and 790859.

265 S.E.2d 720 (1980)

COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. CHAMPION INTERNATIONAL CORPORATION. WEAVER BROS., INC. v. COMMONWEALTH of Virginia. COMMONWEALTH of Virginia, DEPARTMENT OF TAXATION v. MERRILL LYNCH, PIERCE, FENNER & SMITH, INC.

Supreme Court of Virginia.

April 18, 1980.


Attorney(s) appearing for the Case

Norman K. Marshall, Asst. Atty. Gen. (Marshall Coleman, Atty. Gen., on briefs), for Com. in all cases.

William L. S. Rowe, Richmond (H. Brice Graves, Cleveland, Ohio, Dennis J. Barron, David A. Beanblossom, Cincinnati, Ohio, Hunton & Williams, Richmond, Frost & Jacobs, Cincinnati, Ohio, on brief), for appellee in 780651.

Michael D. Flemming, Arlington (Adams, Porter, Radigan & Mays, Arlington, on brief), for appellant in 781339.

Bluefield Supply Co. (Lathan M. Ewers, Jr., William L. S. Rowe, Hunton & Williams, Richmond, on brief), for amicus curiae in 781339.

John G. MacConnell, Kenneth W. Thorson, Asst. Attys. Gen., on brief, for appellant in 790859.

Allan G. Donn, Norfolk (James C. Howell; Willcox, Savage, Lawrence, Dickson & Spindle, P. C., Norfolk, on brief), for appellee in 790859.

Before I'ANSON, C. J., and CARRICO, HARRISON, COCHRAN, HARMAN, POFF and THOMPSON, JJ.


COCHRAN, Justice.

Preliminary Statement.

Each of these appeals involves the taxation by the Commonwealth of certain income of a multistate foreign corporation doing business in Virginia. The appeals were argued consecutively in chronological order. Although the cases were separately tried in the courts below, and the evidence was not identical, construction of the same statutes is required to determine whether the...

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