Burlington Northern, Santa Fe Railway Company v. Janette M. Lohman, Director, Department of Revenue of the State of Missouri

How courts have described this case

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

• recognizing that rules of statutory construction prohibit courts from supplying words that \would defeat the purpose of the statute\
• recognizing that rules of statutory construction prohibit courts from supplying words that \would defeat the purpose of the statute\
• entertaining a challenge to a sales and use tax that exempted rail carriers’ competitors
• entertaining a challenge to a sales and use tax that exempted rail carriers’ competitors
• choosing the competitive model, but acknowledging that “the comparison class should be appropriate to the type of tax and discrimination challenged in a particular case” (emphasis added)
• entertaining a challenge to a sales and use tax that exempted rail carriers’ competitors

Source: CourtListener parenthetical corpus (CC0).