Pizzagalli Construction Co. v. Vermont Department of Taxes

How courts have described this case

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

• \no claim of exemption [or credit] can be sustained unless within the express letter or necessary scope of the exempting clause\
• “no claim of exemption [or credit] can be sustained unless within the express letter or necessary scope of the exempting clause”
• “the transaction ... closely resembles a mortgage”

Source: CourtListener parenthetical corpus (CC0).