Blasko v. Commissioner of Revenue Services

How courts have described this case

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

• finding \highly significant\ that federal tax code permitted plaintiffs to claim credit, while interpretation of state credit scheme, which sought \to mirror the federal credit scheme\ disallowed application of any credit
• finding “highly significant” that federal tax code permitted plaintiffs to claim credit, while interpretation of state credit scheme, which sought “to mirror the federal credit scheme” disallowed application of any credit
• turning to extratextual evidence to deter- mine meaning of statute when plain and unambiguous language would lead to absurd or unworkable result
• finding “highly significant” that federal tax code permitted plaintiffs to claim credit, while interpretation of state credit scheme, which sought “to mirror the federal credit scheme,” disallowed application of any credit
• double taxation by same taxing authority “created a result that is neither fair nor equitable”

Source: CourtListener parenthetical corpus (CC0).