The Kroger Co. v. the Dept. of Revenue

How courts have described this case

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

• noting that the second clause discards “regular course of business” and thus contains a new definition, not a clarification
• rejecting this construction and applying the functional test

Source: CourtListener parenthetical corpus (CC0).