In Re William Winston Waugh, Debtor. William Winston Waugh v. Internal Revenue Service

How courts have described this case

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

• observing that legislative history made clear that the court’s “plain meaning” reading of terms found not to be ambiguous was correct
• finding statutory term “claim” unambiguous, but observing that, even if the term in question was ambiguous, the legislative history made clear that the appropriate interpretation was as the court had found from the plain meaning of the statute
• ambiguity must be determined from context

Source: CourtListener parenthetical corpus (CC0).