Canteen Service, Inc. v. State

How courts have described this case

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

• The legal \incidence\ of a tax falls upon the person or entity who has the legal obligation to pay the tax.
• The legal “incidence” of a tax falls upon the person or entity who has the legal obligation to pay the tax.
• “The legal incidence of a tax does not always fall upon the same person or 13 entity as the economic burden.” (citing Alabama v. King & Boozer, 314 U.S. 1, 62 S. Ct. 43, 86 L. Ed. 3 (1941); Kern-Limerick, Inc. v. Scurlock, 347 U.S. 110, 74 S. Ct. 403, 98 L. Ed. 546 (1954
• “The legal incidence of a tax does not always fall upon the same person or 13 entity as the economic burden.” (citing Alabama v. King & Boozer, 314 U.S. 1, 62 S. Ct. 43, 86 L. Ed. 3 (1941); Kern-Limerick, Inc. v. Scurlock, 347 U.S. 110, 74 S. Ct. 403, 98 L. Ed. 546 (1954)

Source: CourtListener parenthetical corpus (CC0).