Knight v. Commissioner

How courts have described this case

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

• commenting that “accepting [a particular] approach would render part of the statute entirely superfluous, something that we are loath to do”
• explaining that the deductions in the computation of AGI are referred to as above-the-line deductions
• noting that courts should “start, as always, with the language of the statute”
• noting unambiguous language is “conclusive absent clear legislative intent to the contrary”
• expressing the United States Supreme Court’s “inclination ‘in construing provisions in which a general statement of policy is qualified by an exception, to read the exception narrowly in order to preserve the primary operation of the provision.’”
• “The fact that [Congress] did not adopt [a] readily available and apparent alternative strongly supports rejecting [a] reading [that relies on the rejected alternative text].”

Source: CourtListener parenthetical corpus (CC0).