Perry Homes v. Strayhorn

How courts have described this case

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

• Comptroller should not be required to engage in subjective analysis of each contract to determine parties’ intent with regard to payment of taxes
• Comptroller should not be required to engage in subjective analysis of each contract to determine parties’ intent with regard to payment of taxes
• Comptroller should not be required to engage in subjective analysis of each contract to determine parties' intent with regard to payment of taxes
• \[W]e need only determine whether the Rule can reasonably be read in the manner the Comptroller has chosen to interpret it.\
• “[W]e need only determine whether the Rule can reasonably be read in the manner the Comptroller has chosen to interpret it.”
• agency’s construction is entitled to serious consideration

Source: CourtListener parenthetical corpus (CC0).