Brown's Furniture, Inc. v. Wagner

How courts have described this case

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

• holding that vendor with no office, plant, or sales force in Illinois but who advertised there and made 942 deliveries there in ten months had substantial nexus with Illinois
• holding that vendor with no office, plant, or sales force in Illinois but who advertised there and made 942 deliveries there in ten months had substantial nexus with Illinois
• fair-relation requirement met with respect to tax on items sold in Missouri and delivered into Illinois
• fair relation requirement met with respect to tax on items sold in Missouri and delivered into Illinois
• \[T]his court has refused to estop the State from reexamining a taxpayer's liability even when returns for the relevant tax period have been filed and approved.\
• “[T]his court has refused to estop the State from reexamining a taxpayer’s liability even when returns for the relevant tax period have been filed and approved.”

Source: CourtListener parenthetical corpus (CC0).