Cal-Roof Wholesale, Inc. v. State Tax Commission

How courts have described this case

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

• explaining that the corporate income tax “plugged the loophole” created by the highly formalistic decision, since abandoned, in Spector Motor Service v. O’Connor, 340 US 602, 71 S Ct 508, 95 L Ed 573 (1951)
• “In tax parlance a corporation tax ‘measured by income’ is an excise tax; a tax ‘based upon income’ is an income tax.”

Source: CourtListener parenthetical corpus (CC0).