Comptroller of Treasury v. M. E. Rockhill, Inc.

How courts have described this case

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

• emphasizing that the Comptroller’s interpretation of the Retail Sales Tax Act “is not binding upon the courts[]”
• finding Treasury regulation invalid “because the rule would then conflict with the statute”
• “it would be impossible for the Legislature to deal directly with the multitude of details in the complex conditions upon which it legislates”

Source: CourtListener parenthetical corpus (CC0).