CORNING GLASS WORKS v. VA. DEPT. OF TAX.

Record No. 900872.

402 S.E.2d 35 (1991)

CORNING GLASS WORKS, INC. v. VIRGINIA DEPARTMENT OF TAXATION.

Supreme Court of Virginia.

March 1, 1991.


Attorney(s) appearing for the Case

John M. Wood (Daniel K. Steen; Michael D. Smith; Reed, Smith, Shaw & McClay, Washington, D.C., on briefs), for appellant.

Martha B. Brissette, Asst. Atty. Gen. (Mary Sue Terry, Atty. Gen., H. Lane Kneedler, Chief Deputy Atty. Gen., K. Marshall Cook, Deputy Atty. Gen., Barbara M. Rose, Sr. Asst. Atty. Gen., on brief), for appellee.

Present: All the Justices.


HASSELL, Justice.

In this appeal, we consider whether the Fourteenth Amendment of the United States Constitution1 prohibits the Virginia Department of Taxation from taxing capital gains and interest income that Corning Glass Works, Inc., a multistate and multinational corporation, received from a corporation in which it owned a significant stock interest.

Corning Glass, incorporated in New York, transacts business in most states...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases