Byrd v. Olsen

How courts have described this case

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

• observing that “businesses with high gross receipts tend to be larger and more likely than small ones to consume municipal resources”
• explaining that, “irrespective of how taxes are described, reviewing courts assess their validity based on how they operate in practice”
• explaining that, “irrespective of how taxes are described, reviewing [J-55-2015] - 6 courts assess their validity based on how they operate in practice”
• providing that the substance of a tax should dictate the validity of the tax
• providing that the substance of a tax should dictate the validity of the tax
• “When assessing the validity of tax legislation, the nomenclature employed by the General Assembly is not necessarily dispositive, as our analysis considers how the tax operates in practice.”

Source: CourtListener parenthetical corpus (CC0).