Biewener v. Commissioner

How courts have described this case

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

• stating that the \Supreme Court will review only the questions raised in the petition for review and the answer\
• stating that the “Supreme Court will review only the questions raised in the petition for review and the answer”
• stating that a statute must, “by its terms, evidence! ] a clear legislative intent to identify and protect a particular and circumscribed class of persons” (emphasis added)
• acknowledging that a reservoir is artificial because \[the natural water channel was enlarged artificially ... [and] was not configured by nature but by man\
• acknowledging that a reservoir is artificial because ―[t]he natural water channel was enlarged artificially . . . [and] was not configured by nature but by man‖
• acknowledging that a reservoir is artificial because ―[t]he natural water channel was enlarged artificially . . . [and] was not configured by nature but by man‖

Source: CourtListener parenthetical corpus (CC0).