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· 10/1/1931

Hodgson v. Commissioner

Citations

  • 24 B.T.A. 256
  • 1931 BTA LEXIS 1671

How courts have described this case

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

  • deciding the constitutionality of a referendum in the interests of “judicial economy” instead of requiring a party to seek an injunction at the superior court level
  • defining the maxim to mean “express mention of one implies exclusion of all others”
  • statute providing the secretary of state shall canvass votes and certify the results to the governor created a mandatory duty
  • \[T]he rule of expressio unius est exclusio alterius d[oes] not necessarily apply without considering other factors which may persuade the court that legislative intent was the opposite of what the statutory construction rule would require.\
  • “[T]he rule of ex-pressio unius est exclusio alterius d[oes] not necessarily apply without considering other factors which may persuade the court that legislative intent was the opposite of what the statutory construction rule would require.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Matthews

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.