Supreme Court· 12/16/1940
United States v. Stewart
Citations
- 311 U.S. 60
- 61 S. Ct. 102
- 85 L. Ed. 40
- 1940 U.S. LEXIS 1086
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that the Treasury Dept., not the Farm Loan Board, was authorized to interpret federal tax law
- explaining that \all acts in pari materia are to be taken together as if they were one law\
- stating that “those who seek an exemption from a tax must rest it on more than a doubt or ambiguity”
- explaining that “all acts in pari materia are to be taken together as if they were one law”
- explaining that “all [statutory and regulatory] acts in pari materia are to be taken together as if they were one law”
- explaining that\all acts in pari materia are to be taken together as if they were one law\
Source: CourtListener parenthetical corpus (CC0).
Judges: Douglas, Roberts
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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