Amber Nolen v. Rafael Cardoso and Roberto Cardoso

How courts have described this case

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

• “We are not at liberty to impose upon a statute a construction that renders parts of its language nugatory.”
• “The legislative history accompanying section 2032A and its amendments reconfirms the statute’s plain language insisting that Williamson as the qualified heir must personally use the property in its qualified use. Cash rental to a relative will not suffice.”
• “That we might disagree with a legislative distinction Congress has made, however, does not empower us to rewrite the statute. Our task is to apply the statute’s text, not to improve upon it.” (cleaned up)
• “The legislative history accompanying section 2032A and its amendments reconfirms the statute’s plain language insisting that Williamson as the qualified heir must personally use the property in its qualified use. Cash rental to a relative will not suffice.”
• cash lease between decedent’s son and son’s nephew

Source: CourtListener parenthetical corpus (CC0).