Burke v. Hahn

How courts have described this case

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

• presuming General Assembly’s familiarity with tax commissioner’s definition of “net gain” and with federal regulations and practice in area of income tax
• upholding tax on investment income from dividends but striking down exemption for unmarried widowed women
• action for a declaratory judgment concerning the construction and the constitutionality of a statute imposing a tax on dividends and capital gains
• upholding constitutionality of § 9-12-12

Source: CourtListener parenthetical corpus (CC0).