Northland Country Club v. Commissioner of Taxation

How courts have described this case

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

• concluding that while the commissioner’s interpretation of the statute was rational, the presence of crucial undefined terms will invoke the principle that tax statutes are interpreted in favor of the taxpayer
• when construing statutes, the court “cannot supply that which the legislature purposely omits or inadvertently overlooks”
• court cannot supply language that legislature omitted

Source: CourtListener parenthetical corpus (CC0).