In Re Tax Assessments Against the National Bank of West Virginia

How courts have described this case

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

• “The burden of showing an assessment to be erroneous is, of course, upon the taxpayer, and proof of such fact must be clear.” (emphasis added) (citations omitted)
• “If either method is approximately correct, the other methods clearly are erroneous. Yet the sum total of the errors is reflected in the average of the three methods.”
• uniformity requirement does not extend to “different classes of businesses”

Source: CourtListener parenthetical corpus (CC0).