Whitley Products, Inc. v. State Board of Tax Commissioners

How courts have described this case

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

• concluding that, despite flaws in State Board’s grading of subject properly, lowering of grade by State Board did not prejudice taxpayer and therefore State Board's grade would not be reversed
• noting two ways to account for improvement’s deviation from the model — use of separate cost schedules to subtract missing components and application of grade adjustments, with the former being the preferred method
• “[I]t is not too much to ask that a taxpayer present probative evidence concerning the error the taxpayer alleges.”

Source: CourtListener parenthetical corpus (CC0).