In Re the Tax Appeal of Grayco Land Escrow, Ltd.

How courts have described this case

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

• holding that the GET “is based on the privilege or activity of doing business within the State and not on the fact of domicile”
• holding that the general excise tax “is based on the privilege or activity of doing business within the State and not on the fact of domicile”
• stating that the GET “is based on the privilege of doing business in the State and not on the fact of domicile”
• “The tax in question is levied upon the privilege or activity of doing business within the state.... It is measured ... by the income realized by the particular activity engaged in by the taxpayer within the state.”

Source: CourtListener parenthetical corpus (CC0).