Brockway v. Godell

How courts have described this case

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

• “While economically the incidence of the tax is on the property itself, its legal incidence is on the privilege of using, making it a true excise tax.”
• business use occupancy limited to actual square footage and number of days used
• dissenting opinion of Justice Roberts

Source: CourtListener parenthetical corpus (CC0).