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· 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 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.