Phoenix Indem. Co. v. Lavoie, 352 U.S. 927 (1956). · Go Syfert
Search
Phoenix Indem. Co. v. Lavoie, 352 U.S. 927 (1956). Cases Citing This Book View Copy Cite
154 citation events (1 in the last 25 years) across 37 distinct courts.
Strongest positive: Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United States (cc, 1968-04-19)
Treatment trajectory · 1957 → 2026 · click a year to view as-of
1957 1991 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
examined Cited "see" Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United States (4×)
Ct. Cl. · 1968 · signal: see · confidence high
See Heringer v. Commissioner of Internal Revenue, 235 F.2d 149 (9th Cir. 1956), cert. denied 352 U.S. 927 , 77 S.Ct. 225 , 1 L.Ed.2d 162 ; Treas.Reg. § 25.2511-1(h) (1), 1958-2 Cum.Bull. 645-646 3 H.R.Rep.
discussed Cited "see, e.g." Jay A. Pritzker v. Bob Yari
1st Cir. · 1994 · signal: see also · confidence low
As a fundamental principle of statutory construction, we will not depart from, or otherwise embellish, the language of a statute absent either undeniable textual ambiguity, see United States v. Charles George Trucking Co., 823 F.2d 685, 688 (1st Cir.1987) (expounding the primacy of plain meaning), or some other extraordinary consideration, such *68 as the prospect of yielding a patently absurd result, see Sullivan v. CIA, 992 F.2d 1249, 1252 (1st Cir.1993) (“Courts will only look behind statutory language in the rare case where a literal reading must be shunned because it would produce an ab…
discussed Cited "see, e.g." First City Bank v. Franchise Tax Board
Cal. Ct. App. · 1977 · signal: see also · confidence low
(Delaney v. Lowery (1944) 25 Cal.2d 561, 568 [ 154 P.2d 674 ]; see also Lundberg v. County of Alameda (1956) 46 Cal.2d 644, 652 [ 298 P.2d 1 ] [app. dism. 352 U.S. 921 ( 1 L.Ed.2d 157 , 77 S.Ct. 224 )].) In our opinion, the imposition of the tax on items of preference income of banks therefore in no way conflicts with the constitutional and statutory intent that the tax on a bank be “according to or measured by their net income.” IV First City’s final contention is that the cumulative effect of the taxes levied by article 3 of chapter 2 (§§ 23182-23187) and chapter 2.5 (§§ 23400-2340…
cited Cited "see, e.g." Hamm v. Commissioner
Tax Ct. · 1961 · signal: see also · confidence low
See also Heringer v. Commissioner, (C.A. 9) 235 F. 2d 149 , certiorari denied 352 U.S. 927 .
Retrieving the full opinion text from the archive…
Phoenix Indemnity Co.
v.
Lavoie
No. 477.
Supreme Court of the United States.
Dec 3, 1956.
352 U.S. 927
Samuel P. Sears for petitioner. John L. Hall for respondent.
Cited by 3 opinions  |  Published

Superior Court of Massachusetts, Suffolk County. Certiorari denied.