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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

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.