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 CourtListener

Other cases named United States v. Stewart

220 other CourtListener records share this case name; the 50 most cited are listed.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.