Thompson v. Rhodes-Jennings Furniture Co.

How courts have described this case

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

• “All words of a statute should be given effect, and a statute should not be construed so as to render any language meaningless or mere surplusage.”
• taxpayer did not fail to report inventory, but undervalued inventory, and therefore did not waive the exemption
• “Words used in a statute should be given their ordinary and common meaning where the statutory language is plain and unambiguous, as here.”

Source: CourtListener parenthetical corpus (CC0).