On its face, this ruling finds that state tax systems cannot treat the press differently than any other business without significant and substantial justification.

The Pierce Court rejected the position that substantial justification requires more than mere reasonableness.

Thus, a loss on the merits does not equate with a lack of substantial justification.

She said the state had not provided "any reasonable explanation or substantial justification for the discriminatory provision."

A state must provide a "substantial justification" for differences in treatment, which New York failed to do, Justice O'Connor said.

Harmonization of tort law does not need only a formal legal basis but also a substantial justification.

He makes almost no effort to explore the numerous substantial justifications for the second, more generous explanation for Kuhn's influence.

However, the Secretary of State is not very keen to call in applications and there has to be some substantial justification, e.g. a public outcry.

We have no substantial justification for doubting the truth of Irenaeus' account, though accusations of immorality urged against heretics should always be received with caution.

If researchers do not, she said, they must have "very substantial justification why not" or be prepared to lose their grant to carry out the study.