Transport Leasing Corporation v. State

How courts have described this case

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

• holding that a tax statute was “by its terms directed at the use, rather than ownership, of property” because “[i]t does not say that the owner must so use the property or that the user must be the owner.”

Source: CourtListener parenthetical corpus (CC0).