Calvert v. Texas Pipe Line Company

How courts have described this case

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

• \The fundamental and dominant rule controlling the construction of a statute is to ascertain if possible the intention of the Legislature expressed therein\
• stricter construction given in favor of taxpayer if doubt about statute's application remains after dominant rules of construction have been applied
• “An equally fundamental rule of statutory construction is that the intention of the Legislature must be ascertained from the entire Act, and not from isolated portions thereof.”

Source: CourtListener parenthetical corpus (CC0).