Commonwealth v. Greenville Steel Car Co.

How courts have described this case

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

• “the electing corporation must show that it is ‘taxable’ in another state”
• noting that, “[a]s applied to a domestic corporation electing to be treated as a foreign corporation the use of the three factor apportionment formula ... is in the nature of an exemption or deduction and, as such, must be'strictly construed”

Source: CourtListener parenthetical corpus (CC0).