Woodland Production Credit Ass'n v. Franchise Tax Board

How courts have described this case

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

• “It is difficult ... to avoid the belief that, once these associations became farmer-owned, Congress meant to place them on a tax parity with comparable, privately held entities.”

Source: CourtListener parenthetical corpus (CC0).