McDonald's Corp. v. Oklahoma Tax Commission

How courts have described this case

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

• shake station, central island counter drink dispenser, and soda factory, grills, toasters, french fry assembly, etc., were not equipment used “in manufacturing or processing”
• shake maker, drink dispenser, soda factory, grills, toasters, french fry assembly, and fish assembly were not used in manufacturing
• shake station, central island counter drink dispenser, and soda factory, grills, toasters, french fry assembly, etc., were not equipment used \in manufacturing or processing\
• shake maker, drink dispenser, soda factory, grills, toasters, french fry assembly, and fish assembly were not used in manufacturing
• incidental manufacture and preparation of foodstuffs does not transform retail food business into manufacturer
• statutes exempting property from taxation are to be strictly construed against exemptions

Source: CourtListener parenthetical corpus (CC0).