Pendell 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.

• stating, respecting payment of interest on tax refund, that “ [t]he state is not required to pay interest unless self-imposed by statute”
• taxpayers challenge government's power to tax, not power of eminent domain, where they sought interest on income tax refunds
• “lack of interest on refunds of taxes that were imposed by laws that this court invalidates does not violate taxpayers’ due process rights under McKesson”
• taxpayers challenge government’s power to tax, not power of eminent domain, where they sought interest on income tax refunds
• \lack of interest on refunds of taxes that were imposed by laws that this court invalidates does not violate taxpayers' due process rights under McKesson \
• where the legislature express provisions for interest only under certain circumstances, that suggests that the legislature’s failure to grant interest in other situations was intentional

Source: CourtListener parenthetical corpus (CC0).