Tax Law

Recent Posts

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More

Tags: Due Process Clause , Commerce Clause , West Virginia , Griffith v. ConAgra Brands , economic nexus , significant economic presence , corporate income taxes , purposeful direction , trade names , State Taxation , trademarks , intangibles

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More

Tags: Due Process Clause , Commerce Clause , West Virginia , Griffith v. ConAgra Brands , economic nexus , significant economic presence , corporate income taxes , purposeful direction , trade names , State Taxation , trademarks , intangibles