Gaetano Rizzo v. State of Mich. Dep't of Treasury

How courts have described this case

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

• holding that an excise tax is an indirect one imposed upon a discrete act by the person or entity being taxed, not a tax directly imposed upon people or property
• a tax “imposed upon a particular use of property or upon the exercise of a right or privilege”

Source: CourtListener parenthetical corpus (CC0).