State of Iowa v. Christopher Raymond Lindell

How courts have described this case

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

• controlling effect will generally be given to the plain language of a statute, unless to do so would produce absurd or futile results
• controlling effect will generally be given to the plain language of a statute, unless to do so would produce absurd or futile results
• controlling effect will generally be given to the plain language of a statute, unless to do so would produce absurd or futile results
• “[i]t is well settled that [Internal Revenue Code §] 702 [b] reflects a ‘conduit’ approach whereby the character of an item of income, gain, loss, deduction, or credit is determined at the entity or partnership level before the item is passed through to the partners”

Source: CourtListener parenthetical corpus (CC0).