Olympia Brewing Co. v. Commissioner of Revenue

How courts have described this case

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

• stating, in an income tax case, that \distinguish[ing] between a sale within or without the state on the basis of the mode of transportation-whose truck does the transporting-is an untenable distinction.\
• “At best, the authorities cited by the parties indicate that there is not a unanimity of opinion as to the meaning of the phrase ‘within this state’ in section 16 of UDITPA.”
• “At best, the authorities cited by the parties indicate that there is not a[n] unanimity of opinion as to the meaning of the phrase ‘within this state’ in section 16 of UDITPA.”

Source: CourtListener parenthetical corpus (CC0).