PPG Industries, Inc. 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.

• upholding the finding that a parent company’s chemical division operations and its subsidiary’s oil and gas operations were in the same general line of business within the meaning of section 1501(a)(27
• upholding the finding that a parent company's chemical division operations and its subsidiary's oil and gas operations were in the same general line of business within the meaning of section 1501(a)(27
• upholding the finding that a parent company’s chemical division operations and its subsidiary’s oil and gas operations were in the same general line of business within the meaning of section 1501(a)(27), as both were in the business of manufacturing and selling chemicals
• upholding the finding that a parent company's chemical division operations and its subsidiary's oil and gas operations were in the same general line of business within the meaning of section 1501(a)(27) , as both were in the business of manufacturing and selling chemicals
• “a taxpayer *** must present sufficient documentary support for its assertions” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).