North Carolina Coastal Fisheries Reform Group v. Capt. Gaston LLC

Oral argument

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  41 min recording
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Source: CourtListener oral-argument corpus (CC0).

How courts have described this case

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

• finding it unacceptable for a state to allow a deduction from the tax base for holdings in companies that the state has already taxed, but not to allow the same deduction for federal securities held by the taxpayer

Source: CourtListener parenthetical corpus (CC0).