Bishop & Babcock Manufacturing Co. v. Commissioner of Internal Revenue

How courts have described this case

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

• noting that “[t]here is no [United States] Supreme Court precedent requiring that an advice-of-counsel defense be allowed in state court; indeed, the situations in which the advice-of-counsel defense may be employed are severely limited”
• rejecting government’s claim that “rule of lenity is a statutory presumption lacking a constitutional dimension” inasmuch as rule protects defendant’s constitutional right to fair warning
• “The rule of lenity is a canon of statutory construction, not in itself federal law.”
• “The rule of lenity is a canon of statutory construction, not in itself a federal law.”

Source: CourtListener parenthetical corpus (CC0).