National Realty & Investment Co. v. Department of Revenue

How courts have described this case

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

• not granting corporations deduction allowed to other taxpayers not unreasonable or arbitrary in light of real and recognizable differences between corporations and other taxpayers
• not granting corporations deduction allowed to other taxpayers not unreasonable or arbitrary in light of real and recognizable differences between corporations and other taxpayers
• when receipt of payment, the taxable event upon which tax is levied, takes place in the present, there is no retroactivity question

Source: CourtListener parenthetical corpus (CC0).