Illinois Cereal Mills, Inc. v. Commissioner of Internal Revenue

How courts have described this case

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

• “[Taxpayer] does not contend that its electrical distribution system is ‘tangible personal property’ under section 48.” (Emphasis added)
• \[Taxpayer] does not contend that its electrical distribution system is 'tangible personal property' under section 48 .\ (Emphasis added)
• “[Taxpayer] does not contend that its electrical distribution system is 'tangible personal property’ under section 48.” (Emphasis added)
• electrical distribution system was \other tangible property\ under section 48(a)(1)(B)
• electrical distribution system was “other tangible property” under section 48(a)(1)(B)
• electrical distribution system was \other tangible property\ under section 48(a)(1)(B)

Source: CourtListener parenthetical corpus (CC0).