The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal Revenue

How courts have described this case

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

• concluding that tax court erred in examining legislative history of the statute where statutory term should have been given its ordinary and natural meaning
• “When the text of a statute contains an undefined term, that term receives its ordinary and natural meaning.”
• \[I]t is not the Tax Court's role to inject its own policy determinations into the plain language of statutes.\
• “[I]t is not the Tax Court's role to inject its own policy determinations into the plain language of statutes.”
• addressing the word \the\ as used in sec. 956(b)(2)(A)

Source: CourtListener parenthetical corpus (CC0).