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· 11/18/1925

Rainbow Royalty Co. v. Commissioner

Citations

  • 3 B.T.A. 71
  • 1925 BTA LEXIS 2043

How courts have described this case

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

  • holding that an as applied constitutional challenge was not ripe for review because the factual record was insufficient
  • recognizing need to construe statutes to avoid constitutional infirmity, when possible
  • limiting scope of ambiguous definition for several reasons, including to avoid a potential First Amendment violation (U.S. CONST. amend. I)
  • “We construe statutes to avoid constitutional doubt.” (citing State v. Robinson, 153 Wn.2d 689, 693-94, 107 P.3d 90 (2005))
  • court will construe ambiguous statute so as to avoid constitutional questions
  • this court interprets statutes consistent with the constitution when possible

Source: CourtListener parenthetical corpus (CC0).

Judges: Lansdon, Sternhagen, Arundell

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.