Welp v. Iowa Department of Revenue

How courts have described this case

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

• manifest intent of legislature will prevail over literal import of words used
• manifest intent of legislature will prevail over literal import of words used
• “In considering legislative enactments we should avoid strained, impractical or absurd results.”

Source: CourtListener parenthetical corpus (CC0).