91_794.zc Harper v. Virginia Department of Taxation -- Concurring Opinion 91_794.zc1 Harper v. Virginia Department of Taxation -- Concurring Opinion 91_794.zd Harper v. Virginia Department of Taxation -- Dissenting Opinion 91_794.zo Harper v. Virginia Department of Taxation -- Opinion 91_794.zs Harper v. Virginia Department of Taxation -- Syllabus