In Re Park

How courts have described this case

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

• holding that labeling something an excise tax does not make it one
• stating, “All taxes may be avoided by a ‘choice’ of the taxpayer”

Source: CourtListener parenthetical corpus (CC0).

Cited by

7 cases in this archive cite this case.

• Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & Policy
  First Circuit· 2004-04-14· cited 21×
• Workers' Compensation Trust Fund v. Saunders
  D. Massachusetts· 1999-06-11· cited 11×
• Massachusetts v. Boston Regional Medical Center, Inc. (In Re Boston Regional Medical Center, Inc.)
  First Circuit· 2001-08-27· cited 5×
• Mounier v. United States (In Re Mounier)
  S.D. California· 1998-10-06· cited 5×
• In RE McADAM
  D. New Hampshire· 2009-01-16· cited 2×
• McAdam v. New Hampshire (Department of Employment Security) (In re McAdam)
  D. New Hampshire· 2009-01-16· cited 1×
• Workers Comp. Bureau v. Steven L. Voightman
  Eighth Circuit· 1999-09-24