Sahara Gonzales v. Arkansas Department of Human Services and Minor Children

How courts have described this case

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

• holding a domestic tax preference statute irrational as a matter of law after the parties had explicitly waived their right to an evidentiary hearing in the state trial and appellate courts
• invalidating Alabama domestic preferences tax statute as a violation of equal protection rights law on nonresidents because it served no legitimate purpose
• remanding for examination of additional conceivable justifications after proffered justifications were rejected as impermissible
• noting litigants relied on Equal Protection Clause “because, as corporations, they are not ‘citizens’ protected by the Privileges and Immunities Clauses of the Constitution”
• “Rational basis scrutiny does not require that the classification be mathematically precise ... [or] ‘demand a surveyor’s precision’ in fashioning classifications”

Source: CourtListener parenthetical corpus (CC0).