Estes v. Owen

How courts have described this case

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

• holding that the inherent differences between banks and other financial institutions constituted just reasons for differing tax treatment
• distinction between taxable and nontaxable property must be reasonable in the sense that it may be deemed to be just

Source: CourtListener parenthetical corpus (CC0).