Sharp v. Sturgeon

How courts have described this case

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

• holding that a taxing official’s bald assertions and descriptions of' how it recalculated a taxpayer’s income tax liability failed to show that the statutory formula did not fairly represent the taxpayer’s in-state business activities
• holding bald assertions by the DOR’s witnesses that it satisfied the threshold question was not enough to meet its burden
• holding the threshold issue is whether the statutory formula fairly represents a taxpayer’s business activity within South Carolina
• \the proponent of the alternate formula bears the burden of prolof] by a preponderance of the evidence\

Source: CourtListener parenthetical corpus (CC0).