Morton International, Inc. v. Auditing Division of the Utah State Tax Commission

How courts have described this case

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

• recognizing implicit grant of discretion to Commission in determining meaning of \equipment\ in tax exemption statute
• discussing Webster’s New Collegiate Dictionary as a source for usual meanings of statutory terms
• requiring legislative grant of discretion to agency, rather than mere agency expertise, in order to justify using intermediate standard of review when reviewing agency’s interpretation of the statute it administers
• under UAPA, deference is given to an agency’s statutory interpretation when discretion is expressly granted to the agency by the legislature
• “[T]erms of a statute are to be interpreted as a comprehensive whole and not in a piecemeal fashion.”
• \[T]erms of a statute are to be interpreted as a comprehensive whole and not in a piecemeal fashion.\

Source: CourtListener parenthetical corpus (CC0).