Classics Chicago, Inc. v. Comptroller of Treasury

How courts have described this case

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

• recognizing agency’s decision is prima facie correct and presumed valid, court reviews agency’s decision in light most favorable to it
• \[T]he basis of a nexus sufficient to justify taxation ... was the economic reality of the fact that the parent's business in the taxing state was what produced the income of the subsidiary.\
• “[T]he basis of a nexus sufficient to justify taxation . . . was the economic reality of the fact that the parent’s business in the taxing state was what produced the income of the subsidiary.”
• “As can be readily seen, the basis of a nexus sufficient to justify taxation, in [STL and other cases], was the economic reality of the fact that the parent’s business in the taxing state was what produced the income of the subsidiary.”

Source: CourtListener parenthetical corpus (CC0).