Cook v. New Castle Area School District

How courts have described this case

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

• discussing a statute requiring “[t]he owner or operator of a facility [to] collect the tax . . . .”
• “The OTCs do not fit within the dictionary definition of ‘owners or operators.’ They do not possess, run, control, manage, or direct the functioning of a hotel or rental agency.”
• “The OTCs do not fit within the dic‐ tionary definition of ‘owners or operators.’ They do not pos‐ sess, run, control, manage, or direct the functioning of a hotel or rental agency.”
• online travel companies are not “owners” of hotels

Source: CourtListener parenthetical corpus (CC0).