Sorg v. Iowa Department of Revenue

How courts have described this case

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

• “Adoption of administrative rules which are at variance with statutory provisions or which amend or nullify legislative intent exceeds the Department’s authority.”
• “Adoption of administrative rules which are at variance with statutory provisions or which amend or nullify legislative intent exceeds the Department’s authority.”
• “Adoption of administrative rules which are at variance with statutory provisions or which amend or nullify legislative intent exceeds the Department’s authority.”
• “Under the applicable rule of Noscitur a sociis, the meaning of a word in a statute is ascertained in light of the meaning of words with which it is associated.”
• “Under the applicable rule of Noscitur a sociis, the meaning of a word in a statute is ascertained in light of the meaning of words with which it is associated.”
• “Under the applicable rule of Noscitur a sociis, the meaning of a word in a statute is ascertained in light of the meaning of words with which it is associated.”

Source: CourtListener parenthetical corpus (CC0).