Board of Education 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.

• the Department determined whether the facts indicated the property was used with a \view to profit\; District employed clearly erroneous standard
• the Department determined whether the facts indicated the property was used with a “view to profit”; District employed clearly erroneous standard
• “The primary incidents of ownership include the right to possession, the use and enjoyment of the property, the right to change or improve the property, and the right to alienate the property at will”
• “The primary incidents of ownership include the right to possession, the use and enjoyment of the property, the right to change or improve the property, and the right to al‐ ienate the property at will.”

Source: CourtListener parenthetical corpus (CC0).