Associated Industries of Massachusetts, Inc. 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.

• disparities in tax burdens inherent in piecemeal implementation of property tax classification acceptable
• ‘‘[t]he fact that a tax on the exercise of a privilege is adjusted in whole or in part to property values does not deprive the tax of its character as an excise; taxes so adjusted have been upheld repeatedly as excises’’

Source: CourtListener parenthetical corpus (CC0).