Beals v. COMMISSIONER OF CORPORATIONS & TAXATION

How courts have described this case

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

• upholding distinction between adopted children of lineal decedents and natural children of lineal decedents
• upholding distinction between adopted children of lineal decedents and natural children of lineal decedents
• “Classifications drawn by the Legislature in allocating the tax burden are accorded considerable deference and will be held to satisfy the requirements of equal protection if ‘supported on any conceivable basis.’ ”
• \Classifications drawn by the Legislature in allocating the tax burden are accorded considerable deference and will be held to satisfy the requirements of equal protection if 'supported on any conceivable basis.' \

Source: CourtListener parenthetical corpus (CC0).