Skip to main content
· 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 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.