Griffith v. Conagra Brands, Inc.

The West Virginia Office of Tax Appeals rejected the challenge of ConAgra Brands, Inc. to assessments for unpaid corporation net income tax and business franchise tax. The assessments were imposed on apportioned royalties ConAgra received from the licensing of its intangible trademarks and trade names for use through the United States, including West Virginia. In setting aside the decision of the Office of Tax Appeals, the circuit court held that ConAgra's licensing transactions did not constitute doing business in West Virginia and that the assessments failed to meet the requirements of the due process and commerce clauses of the U.S. Constitution. The State Tax Commissioner sought reinstatement of the assessments for corporation net income tax and business franchise tax. The Supreme Court affirmed the circuit court, holding that the order setting aside the decision of the Office of Tax Appeals and invalidating the assessments should not be disturbed. View "Griffith v. Conagra Brands, Inc." on Justia Law