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· 6/25/1925

Cooperative Furniture Co. v. Commissioner

Citations

  • 2 B.T.A. 165
  • 1925 BTA LEXIS 2516

How courts have described this case

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

  • noting adoption of context rule because parties’ intent is not always clear from contract terms, but refusing to permit extrinsic evidence contradicting terms of contract to raise fact question
  • \`[u]nilateral or subjective purposes and intentions about the meanings of what is written do not constitute evidence of the parties' intentions'.\
  • court's intention in adopting the \context rule\ was not \to allow such evidence to be employed to emasculate the written expression of\ the meaning of the contract's terms
  • court’s intention in adopting the “context rule” was not “to allow such evidence to be employed to emasculate the written expression of” the meaning of the contract’s terms
  • under the \context rule\ adopted in Berg v. Hudesman, 115 Wash.2d 657, 801 P.2d 222 (1990
  • extrinsic evidence may be used to clarify the meaning of words in a contract

Source: CourtListener parenthetical corpus (CC0).

Judges: Teammell, Geaupnek, Phillips

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.