Ex parte Puente

How courts have described this case

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

• “Decisions regarding relief provisions have indicated that the purpose of such provisions was to assure that the apportionment of interstate source income provides a division which satisfies the requirements of fair apportionment under the Federal Constitution.”
• Tennessee’s corporate excise tax statutes are based on UDITPA

Source: CourtListener parenthetical corpus (CC0).