Gardner & Wells 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.

• “We are bound to construe the word ... as having the same meaning in each subsection of the same statutory section.”
• the legislature's use of the same word or words in different parts of the same statute gives rise to a presumption they are intended to have the same meaning
• \We are bound to construe the word ... as having the same meaning in each subsection of the same statutory section.\
• the legislature’s use of the same word or words in different parts of the same statute gives rise to a presumption they are intended to have the same meaning
• measure of a driver’s abilities to take the test is examination of objective conduct

Source: CourtListener parenthetical corpus (CC0).