TAX COM'R v. MBNA AMERICA BANK, N.A.

No. 33049.

640 S.E.2d 226 (2006)

TAX COMMISSIONER OF the STATE of West Virginia, Petitioner Below, Appellee v. MBNA AMERICA BANK, N.A., Respondent Below, Appellant.

Supreme Court of Appeals of West Virginia.

Decided November 21, 2006.

Dissenting Opinion of Justice Benjamin January 2, 2007.

Concurring Opinion of Chief Justice Davis January 8, 2007.


Attorney(s) appearing for the Case

Darrell V. McGraw, Jr., Attorney General, Barbara H. Allen, Managing Deputy Attorney General, Katherine A. Schultz, Senior Deputy Attorney General, A.M. "Fenway" Pollack, Assistant Attorney General, Charleston, WV, for the Tax Commissioner.

G. Thomas Battle, Craig A. Griffith, Spilman, Thomas & Battle, Charleston, WV, and Arthur R. Rosen (Pro Hac Vice), Margaret C. Wilson (Pro Hac Vice), Donald M. Griswold (Pro Hac Vice), McDermott, Will & Emery, New York City, for MBNA America Bank.


MAYNARD, Justice:

Appellant MBNA America Bank appeals the June 27, 2005, order of the Circuit Court of Kanawha County that ruled that imposition of West Virginia's business franchise tax and corporation net income tax on MBNA, a Delaware Corporation, for tax years 1998 and 1999, does not violate the Commerce Clause. For the reasons that follow, we affirm the circuit court.

I.

FACTS

Appellant MBNA America Bank is a foreign corporation which...

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