in the Interest of D.N.P. and A.E.P., Children

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 taxable event does not change” by virtue of the fact that the telecommunications company “does not send monthly billing statements”
• \We do not agree that the manner in which a clearly taxable event (an assigned cell phone number) is marketed can negate a tax that is otherwise clearly payable.\
• “We do not agree that the manner in which a clearly taxable event (an assigned cell phone number) is marketed can negate a tax that is otherwise clearly payable.”
• “ ‘[T]axation is the rule and exemption is the exception, and where there is an exception, the intention to make one should be expressed in unambiguous terms.’ ” (quoting Columbia Irrig. Dist. v. Benton County, 149 Wash. 234, 240, 270 P. 813 (1928))

Source: CourtListener parenthetical corpus (CC0).