Citizens Utilities Co. v. Department of Revenue

How courts have described this case

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

• using headquarters staff to provide services for all group members results in economies of scale
• using headquarters staff to provide services for all group members results in economies of scale
• using headquarters staff to provide services for all group members results in economies of scale
• containing a thorough discussion of the difference in the methods of taxation of combined-reporting states and separate-entity states
• “bare percentages [of the increase in taxation resulting from the Department’s formula] without explanation are not helpful” to determine whether the Department’s apportionment is unconstitutional

Source: CourtListener parenthetical corpus (CC0).