KOHL'S DEPT. STORES v. DEPT. OF TAXATION

Record No. 160681.

810 S.E.2d 891 (2018)

KOHL'S DEPARTMENT STORES, INC. v. VIRGINIA DEPARTMENT OF TAXATION.

Supreme Court of Virginia.

March 22, 2018.


Attorney(s) appearing for the Case

Craig B. Fields ( Mitchell A. Newmark ; Nicole L. Johnson ; William L.S. Rowe ; William H. Wright, Jr. ; Morrison & Foerster; Hunton & Williams, Richmond, on briefs), for appellant.

Stephanie Ann Lipinski Galland ( Elizabeth Bushnell Myers , Assistant Attorney General; Harold Johnson , Richmond; Williams Mullen , on brief), for appellee.

Amicus Curiae: Michael Baker Jr., Inc. ( Michael A. Jacobs ; Reed Smith, on brief), in support of appellant.

PRESENT: Lemons, C.J., Mims, McClanahan, Powell, Kelsey, and McCullough, JJ., and Russell, S.J.


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...

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