Illinois Commercial Men's Ass'n v. State Board of Equalization

How courts have described this case

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

• holding insurer’s use of agent is irrelevant to whether nexus required for taxation is present
• holding insurer's use of agent is irrelevant to whether nexus required for taxation is present
• holding insurer’s use of agent is irrelevant to whether nexus required for taxation is present
• “[W]e cannot accept the correctness of the board’s claim that the 16 power to regulate a foreign insurer is always determinative of the power to tax it.”

Source: CourtListener parenthetical corpus (CC0).