Peoples Gas, Light, & Coke Co. v. Harrison Central Appraisal District

How courts have described this case

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

• explaining that “services such as law enforcement and the fire department would serve the [pipeline’s] facility itself,” not the taxed gas
• explaining that “services such as law enforcement and the fire department would serve the [pipeline’s] facility itself,” not the taxed gas
• explaining that “services such as law enforcement and the fire department would serve the [pipeline’s] facility itself,” not the taxed gas
• “The Commerce Clause requirement of a substantial nexus with the taxing state is satisfied by the taxpayer’s physical presence in the state.”
• “The Commerce Clause requirement of a substantial nexus with the taxing state is satisfied by the taxpayer’s physical presence in the state.”
• “Since Peoples has no control over where that natural gas is stored and how much is stored at any given location, we cannot say that Peoples made the decision to store gas at North Lansing in order to serve its business purpose.”

Source: CourtListener parenthetical corpus (CC0).