Tooker v. Vreeland

How courts have described this case

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

• noting that courts should avoid construing a statute such that some language is mere surplusage
• noting that the question of standing is a threshold jurisdictional issue that must addressed before consideration of the merits
• explaining that standing must be addressed prior to considering the merits of a case
• using rules of statutory construction to construe regulation before concluding that, if any ambiguity existed, the agency's interpretation was unreasonable
• rejecting an attempt to efface a statutory and regulatory distinction between the terms “refund” and “determination,” which “are not identical terms”
• threshold jurisdictional issue of sovereign immunity may not be pretermitted in order to consider the merits of a case

Source: CourtListener parenthetical corpus (CC0).