intentional discrimination — taxation
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 266 U.S. 94 - Chicago Great Western Railway Co. v. Kendall · 1924Most cited · 65 citing opinions
It is not enough, in these cases, that the taxing officials have merely made a mistake. It is not enough that the court, if its judgment were properly invoked, would reach a different conclusion as to the taxes imposed. There must be clear and affirmative showing that the difference is an intentional discrimination and one adopted as a practice.