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· 12/16/1930

L. A. THOMPSON SCENIC RY. CO. v. COMMISSIONER

Citations

  • 21 B.T.A. 718
  • 1930 BTA LEXIS 1800

How courts have described this case

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

  • “If the language of a statute is clear on its face, courts must give effect to its plain meaning and should assume the Legislature means exactly what it says. ... A statute that is clear on its face is not subject to judicial interpretation.”
  • we must assume the drafters meant what they said

Source: CourtListener parenthetical corpus (CC0).

Judges: Phillips

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