Department of Revenue v. Bank of America

How courts have described this case

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

• stating that “it is reasonable to assume that the legislature is cognizant of the business practice of dealers with regard to assignment of installment contracts to banks”
• stating that “it is reasonable to assume that the legislature is cognizant of the business practice of dealers with regard to assignment of installment contracts to banks”
• prohibiting an assignee from claiming a refund by concluding that rules governing tax statutes trump general assignment principles
• prohibiting an assignee from claiming a refund by concluding that rules governing tax statutes trump general assignment principles
• “[s]ince the issue in this case involves a tax refund, general principles of statutory construction, together with the principles governing proper construction of tax statutes, should prevail over general assignment principles”
• discussing rights of assignee to stand in shoes of assignor

Source: CourtListener parenthetical corpus (CC0).