Chatterjee v. Commissioner of Revenue Services

How courts have described this case

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

• income tax scheme’s “three year statute of limitations balances the state’s important interest in financial stability with the plaintiffs’ interest in recouping their allegedly improper payment of taxes”
• “[W]hen the legislature amends the language of a statute, it is presumed that it intended to change the meaning of the statute and to accomplish some purpose.”

Source: CourtListener parenthetical corpus (CC0).