· 5/13/1932
Sather Lease--Thomas Sather & Co. v. Commissioner
Citations
- 26 B.T.A. 86
- 1932 BTA LEXIS 1370
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “An agency charged with the administration and enforcement of a statute may interpret ambiguities within the statutory language through the rule-making process.”
- “[W]e accord no deference to an agency’s rule where no ambiguity exists. Courts retain the ultimate authority to interpret a statute.”
- \An agency may not promulgate a rule that amends or changes a legislative enactment.\(citing State ex rel. Evergreen Freedom Found, v. Wash. Educ. Ass'n, 140 Wn.2d 615, 634,999 P.2d 602(2000))
- \An agency may not promulgate a rule that amends or changes a legislative enactment.\ (citing State ex rel. Evergreen Freedom Found. v. Wash. Educ. Ass'n, 140 Wash.2d 615 , 634, 999 P.2d 602 (2000) )
Source: CourtListener parenthetical corpus (CC0).
Judges: Matthews
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.