Gonzalez Medina, Armando Yamil v. Negociado De Seguridad De Empleo

How courts have described this case

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

• holding that courts are only concerned with an exaction’s practical operation, rather than its definition or the words used to describe it
• stating that when “passing on the constitutionality of a tax law,” a court is “‘concerned only with its practical operation, not its definition or the precise form of descriptive words which may be applied to it’”
• stating that when “passing on the constitutionality of a tax law,” a court is “ ‘concerned only with its practical operation, not its definition or the precise form of descriptive words which may be applied to it’ ”
• upholding use tax on mail-order sales when the taxpayer had retail outlets in the state, even though the retail outlets were not connected with mail-order sales
• Congress has not given its consent to suits against the United States by private individuals seeking private roads
• nexus determined to exist based on maintenance in the taxing state of local retail store outlets by out-of-state mail order sellers

Source: CourtListener parenthetical corpus (CC0).