Gumpel v. Commissioner

How courts have described this case

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

• stating that this court will give “great weight” to agency construction, “especially where the Legislature has silently acquiesced in that construction over a long period”
• noting that the rule is no more than “another aid to discovery of intent or meaning and is not inflexible and uniformly binding”
• “‘the presence of a comma before the qualifying phrase is evidence the qualifier is intended to apply to all antecedents instead of only the immediately preceding one’”
• “In ascertaining intent, we must look to the whole statute, rather than the single phrase at issue.”
• \ 'the presence of a comma before the qualifying phrase is evidence the qualifier is intended to apply to all antecedents instead of only the immediately preceding one' \

Source: CourtListener parenthetical corpus (CC0).