Funk v. Utah State Tax Commission

How courts have described this case

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

• stating that we may rely on captions as interpretative tools only when the statutory text is ambiguous
• declining to interpret a statute to be consistent with its title when the title \is clearly narrower than the plain language of the statute\
• declining to interpret a statute to be consistent with its title when the title ―is clearly narrower than the plain language of the statute‖
• declining to interpret a statute in accordance with its title where the title “is clearly narrower than the plain language of the statute”
• declining to interpret a statute to be consistent with its title when the title “is clearly narrower than the plain language of the statute”
• court will look to caption of statute to aid in determining statute’s intent only if there is ambiguous statutory language

Source: CourtListener parenthetical corpus (CC0).