Southern Bell Telephone & Telegraph Co. v. City of Spartanburg

How courts have described this case

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

• placing burden of proof upon telephone company, but finding equal protection violation where city failed to advance any rational basis for business license ordinance that taxed telephone company at higher rate than other businesses
• placing burden of proof upon telephone company, but finding equal protection violation where city failed to advance any rational basis for business license ordinance that taxed telephone company at higher rate than other businesses
• \The burden is on the taxpayer to prove unconstitutionality beyond a reasonable doubt.\

Source: CourtListener parenthetical corpus (CC0).