International Business MacHines Corporation v. Brown

How courts have described this case

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

• the court may not read into clearly expressed legislation provisions which do not find expression in its words
• “The statute must be applied as its words direct.”
• use tax, as gap-filling measure, merits liberal construction

Source: CourtListener parenthetical corpus (CC0).