· 5/7/1937
Roche's Beach, Inc. v. Commissioner
Citations
- 35 B.T.A. 1087
- 1937 BTA LEXIS 800
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- refusing to interpret an insurance policy in a manner that would cause language to become superfluous and without meaning
- “We have discretion to decide whether we address an issue asserted for the first time on appeal.”
- \We have discretion to decide whether we address an issue asserted for the first time on appeal.\
- “In Washington the expectations of the insured cannot override the plain language of the contract.”
- “Language in an insurance contract is ambiguous if it is susceptible to two different but reasonable interpretations.”
- in determining plain language meaning, the court may reference standard English language dictionaries
Source: CourtListener parenthetical corpus (CC0).
Judges: Hakron
Read full opinion on CourtListenerSourced 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.