A&H VENDING CO. v. Commissioner of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• prohibiting the use of non-mutual offensive collateral estoppel against the state in a sales-tax case
• noting the presumption in favor of taxation and stating that the party seeking an exemption bears the burden of establishing the right to an exemption
• “[A]ny statutory construction must begin with the language of the statute.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).