De Stuers v. Commissioner

How courts have described this case

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

• discussing an order on a motion to shorten time, but not considering whether or holding that an order to shorten time is proper only when a party moves to shorten time
• examination of related statutes or provisions in the same legislation is appropriate to determine whether meaning is plain
• examination of related statutes or provisions in the same legislation is appropriate to determine whether meaning is plain
• where a statute is ambiguous, the court can resort to legislative history and other aids for discerning intent
• “[I]f the statute’s meaning is plain on its face, then the court must give effect to that plain meaning as an expression of legislative intent.”
• “[I]f the statute’s meaning is plain on its face, then the court must give effect to that plain meaning as an expression of legislative intent.”

Source: CourtListener parenthetical corpus (CC0).