examined Cited as authority (quoted) Worldwide TechServices, LLC v. Comm'r of Revenue as head of the agency charged with administering the corporate excise tax statutes, the commissioner has lawful discretion ... to interpret a statute in a manner that avoids potential constitutional issues

discussed Cited "see" Cunningham v. Wells Fargo N.A Indians, 155 F.3d 500 , 504 (4th Cir. 1998); accord Belk v. Charlotte–Mecklenburg Bd. of Educ., 269 F.3d 305 , 348 (4th Cir.2001) (en banc), cert. denied, 535 U.S. 986 , 122 S. Ct. 1537 , 152 L.Ed.2d 465 (2002)).

discussed Cited "see" H.J. Heinz Co. & Subsidiaries v. United States (2×) also: Cited "see, e.g." See Winn-Dixie Stores, Inc. v. Comm’r of Internal Revenue, 113 T.C. 254, 286 , 1999 WL 907566 (1999) (rejecting a newly-minted claim of business purpose), aff'd, 254 F.3d 1313 (11th Cir.2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1537 , 152 L.Ed.2d 464 (2002); see also N. Pac.

discussed Cited "see" Southern States Rack v. Sherwin Williams Co Indians, 155 F.3d 500 , 504 (4th Cir. 1998); accord Belk v. Charlotte-Mecklenburg Bd. of Educ., 269 F.3d 305 , 348 (4th Cir. 2001) (en banc), cert. denied, 122 S. Ct. 1537 (2002), and cert. denied, 122 S. Ct. 1538 (2002).

discussed Cited "see" Southern States Rack and Fixture, Incorporated v. Sherwin-Williams Company, and Keller Rigging & Construction Sc, Incorporated Indians, 155 F.3d 500 , 504 (4th Cir.1998); accord Belk v. Charlotte-Mecklenburg Bd. of Educ., 269 F.3d 305 , 348 (4th Cir.2001) (en banc), cert. denied, 535 U.S. 986 , 122 S.Ct. 1537 , 152 L.Ed.2d 465 (2002), and cert. denied, 535 U.S. 986 , 122 S.Ct. 1538 , 152 L.Ed.2d 465 (2002).

discussed Cited "see, e.g." Keener v. United States See also Winn-Dixie Stores, Inc. v. Comm’r of Internal Revenue, 254 F.3d 1313 , 1316 (11th Cir. 2001), cert. denied, 535 U.S. 986 , 122 S.Ct. 1537 , 152 L.Ed.2d 464 (2002) (noting that the doctrine has "few bright lines,” but clearly applies to " 'transactions whose sole function is to produce tax deductions’ ”) (quoting Kirchman v. Comm’r of Internal Revenue, 862 F.2d 1486, 1492 (11th Cir. 1989)); ACM P’ship v. Comm’r of Internal Revenue, 157 F.3d 231, 247 (3d Cir.1998), cert. denied, 526 U.S. 1017 , 119 S.Ct. 1251 , 143 L.Ed.2d 348 (1999) ("these distinct aspects of the economi…