D'Antoni v. Commissioner

How courts have described this case

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

• concluding that marriage license fee was reasonable based upon approximate costs of operating regulatory program as a whole
• amount of a fee will be sustained if not grossly disproportionate to the regulatory expenses
• “To be considered a ‘fee,’ the amount paid to acquire a business license, for example, must bear a relationship to and approximate the expense of issuing the license and of inspecting and regulating the business licensed.”

Source: CourtListener parenthetical corpus (CC0).