· 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 CourtListenerSourced from CourtListener / Free Law Project (CC0).
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