In re Anonymous No. 10 D.B. 85 & 1 D.B. 86

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 courts consider statutes as a whole and attempt to give them a fair and sensible meaning while avoiding a construction that produces an absurd result
• “[T]ax deductions, subtractions, exemptions, and credits are to be strictly construed [against the taxpayer].”

Source: CourtListener parenthetical corpus (CC0).