State Board of Tax Commissioners v. New Castle Lodge 147, Loyal Order of Moose, Inc.

How courts have described this case

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

• finding that a taxpayer failed to meet its burden under the predominant use standard by not offering a log of the time the facility was used for exempt purposes versus total time used
• stating that the predominant use test necessarily focuses on a facility’s usage

Source: CourtListener parenthetical corpus (CC0).