Consolidation Coal Co. v. Indiana Department of State Revenue

How courts have described this case

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

• rejecting the argument that “income” is “equivalent to gross receipts less the costs of goods sold” and concluding that the phrase “based on or measured by income” “suggests a broader inquiry”

Source: CourtListener parenthetical corpus (CC0).