Skip to main content
· 1/22/1931

Johnson Realty Trust v. Commissioner

Citations

  • 21 B.T.A. 1333
  • 1931 BTA LEXIS 2213

How courts have described this case

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

  • recognizing \the judicial doctrine expressio unius est exclusio alterius: the expression of one is the exclusion of the other\
  • recognizing “the judicial doctrine expressio unius est exclusio alterius: the expression of one is the exclusion of the other”
  • under doctrine of “expressio unius est exclusio alterius,” where a statute specifically designates the things or classes of things upon which it operates, an inference arises that all things or classes of things omitted were done so intentionally
  • setting forth doctrine of \expressio unius est exclusio alterius\
  • \the expression of one is the exclusion of the other\
  • setting forth doctrine of “expressio unius est exclusio alteráis”

Source: CourtListener parenthetical corpus (CC0).

Judges: Smith

Read full opinion on CourtListener

Sourced 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.