Roanoke County Circuit Court October 27, 1983, Case No. Law 82-0846 (Howell's Motor Freight, Inc. v. Virginia Department of Taxation)

By JUDGE JACK B. COULTER

The plaintiffs are individual shareholders or their spouses of Howell's Motor Freight, Inc., a Subchapter S corporation. Howell's is a motor carrier of freight doing business in several states in addition to Virginia, which is its home state.