Harper v. Virginia Dept. of Taxation, 509 U.S. 86, 40 (1993)

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88

HARPER v. VIRGINIA DEPT. OF TAXATION

Syllabus

ess, and since that issue has not been properly presented, this question and the performance of other tasks pertaining to the crafting of an appropriate remedy are left to the Virginia courts. Pp. 100-102. 242 Va. 322, 410 S. E. 2d 629, reversed and remanded.

Thomas, J., delivered the opinion of the Court, in which Blackmun, Stevens, Scalia, and Souter, JJ., joined, and in Parts I and III of which White and Kennedy, JJ., joined. Scalia, J., filed a concurring opinion, post, p. 102. Kennedy, J., filed an opinion concurring in part and concurring in the judgment, in which White, J., joined, post, p. 110. O'Connor, J., filed a dissenting opinion, in which Rehnquist, C. J., joined, post, p. 113.

Michael J. Kator argued the cause and filed the briefs for petitioners.

Gail Starling Marshall argued the cause for respondent. With her on the brief were Mary Sue Terry, Attorney General of Virginia, Stephen D. Rosenthal, Chief Deputy Attorney General, Gregory E. Lucyk and N. Pendleton Rogers, Senior Assistant Attorneys General, Barbara H. Vann, Assistant Attorney General, and Peter W. Low.*

*Briefs of amici curiae urging affirmance were filed for the State of Arkansas by Winston Bryant, Attorney General of Arkansas, and Joyce Kinkead; for the State of Georgia by Michael J. Bowers, Attorney General of Georgia, and Warren R. Calvert and Daniel M. Formby, Senior Assistant Attorneys General; for the State of North Carolina et al. by Lacy H. Thornburg, Attorney General of North Carolina, Edwin M. Speas, Jr., Senior Deputy Attorney General, H. Jefferson Powell, Norma S. Harrell and Thomas F. Moffitt, Special Deputy Attorneys General, Marilyn R. Mudge, Assistant Attorney General, Grant Woods, Attorney General of Arizona, Rebecca White Berch, and Gail H. Boyd, Assistant Attorney General; for the State of Utah et al. by Paul Van Dam, Attorney General of Utah, Leon A. Dever, Assistant Attorney General, James H. Evans, Attorney General of Alabama, Charles E. Cole, Attorney General of Alaska, Tautai A. F. Fa'Alevao, Attorney General of American Samoa, Daniel E. Lungren, Attorney General of California, Richard Blumenthal, Attorney General of Connecticut, Charles M. Oberly III, Attorney General of Delaware, John Payton, Corporate Counsel of the District of Columbia, Warren Price III, Attorney General of Hawaii, Larry EchoHawk, Attorney General of Idaho, Roland W. Burris, Attorney General of Illinois, Linley E. Pearson, Attorney General of Indiana, Bonnie J. Campbell, Attorney General of Iowa, Chris Gorman, Attorney General of Kentucky, Michael

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