Burlington Northern Railroad v. Commissioner of Revenue

How courts have described this case

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

• comparison class \is in keeping with the purpose of the 4-R Act: to revitalize the railroad industry by making it competitive\
• comparison class “is in keeping with the purpose of the 4-R Act: to revitalize the railroad industry by making it competitive”
• “To be discriminatory, a tax must be discriminatory as compared to someone else”
• “To be discriminatory, a tax must be discriminatory as compared to someone else”
• “To be discriminatory, a tax must be discriminatory as compared to someone else”
• applying comparison class of other “commercial and industrial taxpayers”

Source: CourtListener parenthetical corpus (CC0).