Ramsey v. Commissioner

How courts have described this case

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

• if the statute's meaning is plain on its face, then the court must give effect to that plain meaning as an expression of legislative intent
• if the statute’s meaning is plain on its face, then the court must give effect to that plain meaning as an expression of legislative intent
• “The court’s fundamental objective in construing a statute is to ascertain and carry out the legislature’s intent.”

Source: CourtListener parenthetical corpus (CC0).