College Corner, L.P. v. Department of Local Government Finance

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 taxpayer bears the burden of proving that it is entitled to the exemption it seeks
• refusing to judicially impart any particular profit motive to a for-profit entity whose charitable endeavors generated the profits
• referring to a statutory provision that indicated the government bore the burden to provide for neighborhood sidewalks and alleys

Source: CourtListener parenthetical corpus (CC0).