Crawford Central School District v. Commonwealth

How courts have described this case

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

• stating that where an assignment is effective, “an assignee stands in the shoes of the assignor. Privity is not an issue in cases involving assignment claims; an assignee does not pursue a cause of action in its own right.” (citations omitted)
• “ ‘Exclusions’ are given for tax paid on items not intended to be taxed in the first place.”
• “ ‘Exemptions’ are given for the tax paid on items that, though ordinarily subject to taxation, are excused from taxation because certain criteria have been met.”
• “[s]ince the facts are undisputed, we are left with a question of law”
• addressing interpretation of the scope of an assignment

Source: CourtListener parenthetical corpus (CC0).