Roberts v. State Tax Commission

How courts have described this case

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

• state statute which required married taxpayers to file joint return in order to obtain refund did not deprive taxpayer of equal protection even though statute permitted divorced or legally separated person to file return individually and obtain refund

Source: CourtListener parenthetical corpus (CC0).