Smart Wagon Corporation and Montgomery Pike Burkhart, Sr. v. SS Family Limited Partnership

How courts have described this case

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

• noting that state may decide not to include a group within a tax because it is administratively difficult or unduly expensive, or because it chooses to protect or foster specific industries
• noting that state may decide not to include a group within a tax because it is administratively difficult or unduly expensive, or because it chooses to protect or foster specific industries
• noting that equal protection permits “the exemption of charitable institutions” from taxation
• noting that equal protection permits “the exemption of charitable institutions” from taxation
• discussing permissible consid- erations for the legislature in establishing a tax scheme
• discussing permissible considerations for the legislature in establishing a tax scheme

Source: CourtListener parenthetical corpus (CC0).