United Telephone Co. v. Department of Revenue

How courts have described this case

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

• reviewing court left to speculate as to precise analysis used by Tax Court
• reviewingcourt left to speculate as to precise analysis used by Tax Court
• “[T]he market’s perception of value is likely to be at odds with rate base at any given time * * *.”
• describing similar process for valuation of assets of telecommunications company
• “[W]hen this court evaluates and then either accepts or rejects various theories of valuation offered by the parties, it almost always does so as a finder of fact on de novo review of the record made in the Tax Court.”
• describing similar process for valuation of assets of telecommunications company

Source: CourtListener parenthetical corpus (CC0).