Hanover Fire Insurance v. Harding

How courts have described this case

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

• court must regard substance not form for determining whether tax constitutional, and test is \in the operation and effect of the law as applied and enforced by the state\ (quoting St. Louis S.W. Ry. Co. v. Arkansas , 235 U.S. 350, 362 (1914))

Source: CourtListener parenthetical corpus (CC0).