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Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue
This violates the basic principle of statutory construction that “‘a statute ought, upon the whole, to be so construed that, if it can be prevented, no clause, sentence, or word shall be superfluous, void, or insignificant.’ ” Planned Parenthood of Idaho, Inc. v. Wasden, 376 F.3d 908, 928 (9th Cir.2004) (quoting TRW Inc. v. Andrews, 534 U.S. 19, 31 , 122 S.Ct. 441 , 151 L.Ed.2d 339 (2001)), cert. denied, 544 U.S. 948 , 125 S.Ct. 1694 , 161 L.Ed.2d 524 (2005); see also Biehl v. Comm’r, 351 F.3d 982, 986 (9th Cir.2003) (stating that “ ‘[statutory interpretation begins with the plai…
Retrieving the full opinion text from the archive…
Dewaal
v.
Alston
v.
Alston
04-367.
Supreme Court of the United States.
Feb 22, 2005.
Published
DEWAAL
v.
ALSTON ET AL.
No. 04-367.
Supreme Court of United States.
February 22, 2005.
1
C. A. 10th Cir. Certiorari denied. Reported below: 98 Fed. Appx. 711.