Skip to main content
· 10/31/1933

Briarly v. Commissioner

Citations

  • 29 B.T.A. 256
  • 1933 BTA LEXIS 977

How courts have described this case

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

  • holding that fall effect must be given to the language of an ordinance, with no part rendered meaningless or superfluous
  • holding that full effect must be given to the language of an ordinance, with no part rendered meaningless or superfluous
  • agency interpretation not given deference because “claimed definition was not part of a pattern of past enforcement, but a by-product of current litigation”

Source: CourtListener parenthetical corpus (CC0).

Judges: Arundell

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.