Burnet v. Chicago Portrait Co.

How courts have described this case

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

• \[T]he primary design of the [foreign tax credit] provision was to mitigate the evil of double taxation.\
• “[T]he primary design of [the foreign-tax credit] was to mitigate the evil of double taxation.”
• “The Court is not bound by an administrative construction, and if that construction is not uniform and consistent, it will be taken into account only to the extent that it is sup- ported by valid reasons”
• “[t]he word ‘country,’ in the expression ‘foreign country’ is ambiguous”
• “[t]he word ‘country,’ in the expression ‘foreign country’ is ambiguous”
• political subdivisions’ income taxes subject to credit

Source: CourtListener parenthetical corpus (CC0).