The caption
The parties exactly as the court lists them—not a claim about the merits.
State appellate court · ST-VA-CAV
Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc.
No. 0701232Court of Appeals of Virginia
0701232 Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc. 11/12/2024 Judgment affirmed as trial court did not err finding application of statutory apportionment method fo…
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The proof
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0701232 Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc. 11/12/2024 Judgment affirmed as …
- Court
- Court of Appeals of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Nov 12, 2024
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Official docket
Case timeline
The clerk's wording is shown verbatim and linked to the court's own document page where available.
Docket entry
0701232 Commonwealth of Virginia, Department of Taxation v. FJ Management, Inc., d/b/a FJI, Inc. 11/12/2024 Judgment affirmed as trial court did not err finding application of statutory apportionment method for income earned from minority ownership interest in PTC violated Due Process and Commerce Clauses of United States Constitution; not unitary business with PTC as three unitary business factors did not exist; claim of failure to follow statutory procedure waived, Rule 5A:18
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