Atlantic Richfield Co. v. Department of Revenue

How courts have described this case

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

• explaining that the two rationales that supported the department’s interpretation of its rule “seem[ed] suspect” while the four rationales that supported a different interpretation had “validity”
• illustrating application of the three-factor formula

Source: CourtListener parenthetical corpus (CC0).