RUSSELL, Justice.
In this tax case, we must determine whether Virginia may lawfully impose a corporate income tax upon the part of the earnings of an interstate common carrier which is derived from transportation over Virginia highways. To make this determination, we must decide whether the carrier has "income from Virginia sources," as defined in Code § 58-151.02(g). If the carrier meets the statutory test so as to render it liable to Virginia income taxes,...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.