First Sav. & Trust Co. v. Commissioner

How courts have described this case

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

• requiring “bad faith, deception, or false assurances by the defendant and 6 the exercise of diligence by the plaintiff,” for equitable tolling to apply
• requiring “bad faith, deception, or false 7 assurances by the defendant and the exercise of diligence by the plaintiff,” for 8 equitable tolling to apply
• requiring “bad faith, deception, 14 or false assurances by the defendant and the exercise of diligence by the plaintiff,” 15 for equitable tolling to apply
• stating, “[i]t is well settled that where the Legislature uses certain language in one instance but different, dissimilar language in another, a difference in legislative intent is presumed”
• courts do not amend statutes by judicial construction or rewrite statutes to avoid difficulties in construing and applying them
• courts do not amend statutes by judicial construction, nor rewrite statutes “to avoid difficulties in construing and applying them.”

Source: CourtListener parenthetical corpus (CC0).