Plante v. Commonwealth

How courts have described this case

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

• “The PGRT . . . is a tax that is required not only on the sale, but also on the importation and consumption of such [products].” (emphasis added)
• “If the deduction of the taxes of other jurisdictions is allowed, corporations which do business in several states pay a lower effective rate of tax on their New Jersey activities than do corporations which only do business in New Jersey.”

Source: CourtListener parenthetical corpus (CC0).