Tax characterization
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 245 U.S. 292 - Crew Levick Co v. Commonwealth of Pennsylvania · 1917Most cited · 347 citing opinions
As in other cases of this character, we accept the decision of the state court of last resort respecting the proper construction of the statute, but are in duty bound to determine the questions raised under the federal Constitution upon our own judgment of the actual operation and effect of the tax, irrespective of the form it bears or how it is characterized by the state courts.