Gardenhire v. Sinclair-Prairie Oil Co.

How courts have described this case

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

• “There is no provision in the ITA that allows individuals to combine their business income from separate businesses and then use a combined apportionment formula on the total.”
• “There is no provision in the ITA that allows individuals to combine their business income from separate businesses and then use a combined apportionment formula on the total.”
• “[Njothing in the ITA allows for combined-entity reporting.”
• “[N]othing in the ITA allows for combined-entity reporting.”

Source: CourtListener parenthetical corpus (CC0).