Borden Chemicals & Plastics, L.P. v. Zehnder

How courts have described this case

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

• stating that under the “legislative intent” approach, “it is presumed that the legislature intends to effect a change in the law when it enacts a statutory amendment”
• stating that under the \legislative intent\ approach, \it is presumed that the legislature intends to effect a change in the law when it enacts a statutory amendment\
• declining to extend Quill’s physical presence requirement to income-based taxation, but recognizing that such requirement would have been satisfied by taxpayer at issue
• “The Quill court merely carved out a narrow exception in the area of use tax collection duties. Moreover, the court’s decision was based upon considerations that have no bearing upon the facts of this ease.”
• taxation of distributable income earned in Illinois

Source: CourtListener parenthetical corpus (CC0).