Texaco, Inc. v. Wasson

How courts have described this case

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

• “The burden of proof is upon the party who asserts estoppel.”
• “The clear intent of this statute [Subsection 12-7-1120(4) ] is that rents and royalties are allocated to the state in which the property is located ... only when the property was not used in or connected with the taxpayer’s trade or business.”

Source: CourtListener parenthetical corpus (CC0).