United States v. MingQing Xiao

Oral argument

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Source: CourtListener oral-argument corpus (CC0).

How courts have described this case

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

• “[T]he nature of a tax must be determined by its operation rather than by particular descriptive language which may have been applied to it.”
• state franchise tax based on corporate income from the preceding year
• tax that is not a direct tax upon the income of a corporation in a given year, but rather a tax for the privilege of doing business in one year measured by the allocated income accruing from the business in the preceding year is not an income tax

Source: CourtListener parenthetical corpus (CC0).