· 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 CourtListenerSourced 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.