UACC Midwest, Inc. v. Indiana Department of State Revenue

How courts have described this case

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

• rejecting cable broadcaster’s Equal Protection claim; petitioner could not demonstrate the Department had treated it differently from similarly situated businesses
• upholding income tax that applied to cable operators but not to broadcast television companies
• claim for tax refund grounded in disagreement over applicable tax rate

Source: CourtListener parenthetical corpus (CC0).