State Tax Commission v. Television Services, Inc.

How courts have described this case

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

• “A corporation and its stockholders are separate and distinct entities and the earnings of each are plainly separate and distinct subjects of taxation.”
• “Where the meaning of a statute does not lead to an impossibility or an absurdity such as could not have been contemplated by the Legislature, courts follow that meaning even though the result may be harsh, unjust, or a mistake in policy.”

Source: CourtListener parenthetical corpus (CC0).