Poyner v. Commissioner

How courts have described this case

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

• suggesting that “[t]he proper interpretation of a statute cannot always be based on its language alone; it must be grounded on the nature, object, and consequences that would result from construing it one way or another”

Source: CourtListener parenthetical corpus (CC0).