Imperator Realty 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.

• stating that the exclusion, in one statute, of language that was included in a related statute should generally be presumed to be intentional
• stating that courts must “assume the legislature ‘means exactly what it says’”
• reviewing courts cannot add words or clauses to a statute when the legislature has chosen not to include that language
• concluding a particular statutory list with limiting language was exclusive
• concluding a particular statutory list with limiting language was exclusive
• giving effect to differences in language between two-strike statute and three-strike statute

Source: CourtListener parenthetical corpus (CC0).