Smurfit Newsprint Corp. v. 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.

• “the department is not authorized to determine how much PCF tax credit a taxpayer is entitled to use in any given year”
• “[t]he statute gives the taxpayer, not the department, authority to determine how a taxpayer will use its PCF tax credit”
• “At the first level of analysis, we examine the text and context, giving words of common usage their plain, natural, and ordinary meaning.”
• “At the first level of analysis we examine the text and context, giving words of common usage their plain, natural, and ordinary meaning.”
• “[t]he statute gives the taxpayer, not the department, authority to determine how a taxpayer will use its PCF tax credit”
• “At the first level of analysis, we examine the text and context, giving words of common usage their plain, natural, and ordinary meaning.”

Source: CourtListener parenthetical corpus (CC0).