Enterprise Leasing Co. of Chicago v. Indiana Department of State Revenue

How courts have described this case

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

• setting forth the three-part test for determining whether gross income is derived from Indiana sources
• \[the Court will avoid an interpretation that renders any part of the statute meaningless or superfluous\ (citation omitted)

Source: CourtListener parenthetical corpus (CC0).