Louis v. Bayou Steel Corp.

How courts have described this case

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

• concluding that statu- tory definition of term ‘‘retailer’’ did not apply to tax credit under statutory scheme
• concluding that statu- tory definition of term ‘‘retailer’’ did not apply to tax credit under statutory scheme
• noting rule of construction that legislature expressly must state if it intends to abrogate common-law right
• right to credit not incident to contract and thus not assignable on that basis

Source: CourtListener parenthetical corpus (CC0).