Sacks v. Commissioner

How courts have described this case

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

• when a material change is made in the wording of a statute, a change in legislative purpose is presumed
• when a material change is made in the wording of a statute, a change in legislative purpose is presumed
• when the legislature makes a material change in the wording of a statute the court presumes a change in legislative purpose

Source: CourtListener parenthetical corpus (CC0).