Wheaton College 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.

• finding the plaintiff did not own property under a lease for the purpose of a tax exemption, which is strictly construed in favor of liability, where the plaintiff could remove existing structures and sublease the property but did not have the right to fully alienate it

Source: CourtListener parenthetical corpus (CC0).