Haggar Co. v. Helvering, Com'r of Internal Revenue

How courts have described this case

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

• reading of statute that “would lead to absurd results is to be avoided when [it] can be given a reasonable application consistent with [its] words and with the legislative purpose”
• reading of statute that \would lead to absurd results is to be avoided when [it] can be given a reasonable application consistent with [its] words and with the legislative purpose\
• finding improper the Commissioner’s rejection of an amended return filed before the extended due date for the original tax return, by which amended return the taxpayer sought to alter its method of valuation for capital stock
• “A literal reading of [a statute] which would lead to absurd results is to be avoided ....”
• \A literal reading of [a statute] which would lead to absurd results is to be avoided. . . .\
• a reading of a statute that \would lead to absurd results is to be avoided when [it] can be given a reasonable application consistent with [its] words and with the legislative purpose\

Source: CourtListener parenthetical corpus (CC0).