Cooper v. Allen

How courts have described this case

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

• finding that the immunity from taxation provided by P.L. 86-272 only applies to a tax based directly on the net income of a foreign corporation and does not apply to the minimum flat tax under N.J.S.A. 54:10A-5(e)

Source: CourtListener parenthetical corpus (CC0).