Rockford Life Insurance v. Illinois 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.

• “A court must proceed carefully when asked to recognize an exemption from state taxation that Congress has not clearly established.”
• the Court, four years after deciding American Bank and Trust, cited to Hibernia when discussing the purpose behind the governmental tax immunity doctrine

Source: CourtListener parenthetical corpus (CC0).