Katzenberg v. Comptroller of the Treasury

How courts have described this case

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

• “The State’s adoption of the federal definition of income does not constitute a delegation of legislative authority”
• “[Federal taxable income] is a formula or yardstick objectively derived which initially takes no account of the source, nature or composition of the funds; it is simply a figure developed by the federal return.”
• State’s power to tax basic attribute of sovereignty
• construing comparable income tax provision

Source: CourtListener parenthetical corpus (CC0).