Sevcik v. Commissioner of Taxation

How courts have described this case

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

• concluding that the rule requiring strict construction of tax exemptions and deductions \must bow to\ the rule that \the primary consideration in [ ] statutory construction is the intention of the legislature\
• stating that we may consider the purpose and objects of legislation to ascertain legislative intent
• departmental construction of statute may be persuasive but does not preclude a different construction by the courts

Source: CourtListener parenthetical corpus (CC0).