Atlantic Richfield Co. v. State

How courts have described this case

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

• indicating that oil producing states tend to tax oil production differently
• the interest in freedom from disparate taxation is “at the low end of the continuum of interests protected by the equal protection clause”
• “The rational basis standard is particularly easy to meet in the area of taxation.”
• compare note 28 with the text accompanying note 27
• finding oil and gas corporate income tax constitutional

Source: CourtListener parenthetical corpus (CC0).