Emerson Electric Co. v. Wasson

How courts have described this case

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

• recognizing that “when two or more corporations join in a consolidated tax return, each remains an identifiable taxpayer” and that “[a] corporation does not lose its status as an identifiable entity by affiliating with another”
• \The legislature's use of the plural `taxpayers' instead of `taxpayer' indicates that corporations filing consolidated returns are not to be considered a single entity.\
• “The legislature’s use of the plural ‘taxpayers’ instead of ‘taxpayer’ indicates that corporations filing consolidated returns are not to be considered a single entity.”

Source: CourtListener parenthetical corpus (CC0).