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33 Tennessee opinions name it 4 courts 1971–2026 3 in the last five years
The cases below were cited by Tennessee courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
International Harvester Company v. Carrgreen2 sentences2011Computing Co. v. Olson, 677 S.W.2d 445, 448 (Tenn. 1984). “[C]ourts must give effect to the ‘plain import of the language of the act’ and must not use the strict construction rule to thwart ‘the legislative intent to tax.’” Johnson, 56 S.W.3d at 504 (citing Int’l Harvester Co. v. Carr, 466 S.W.2d 207, 214 (Tenn. 1971); Bergeda v. State, 167 S.W.2d 338, 340 (Tenn. 1943)). 2010We also give effect to the “plain import of the language of the act” and must not use the strict construction rule to thwart “the legislative intent to tax.” International Harvester Co. v. Carr, 466 S.W.2d 207, 214 (Tenn. 1971); see also Bergeda v. State, 167 S.W.2d 338, 340 (Tenn. 1943). | 8 | 8 |
Bergeda v. Stategreen2 sentences2011Computing Co. v. Olson, 677 S.W.2d 445, 448 (Tenn. 1984). “[C]ourts must give effect to the ‘plain import of the language of the act’ and must not use the strict construction rule to thwart ‘the legislative intent to tax.’” Johnson, 56 S.W.3d at 504 (citing Int’l Harvester Co. v. Carr, 466 S.W.2d 207, 214 (Tenn. 1971); Bergeda v. State, 167 S.W.2d 338, 340 (Tenn. 1943)). 2010We also give effect to the “plain import of the language of the act” and must not use the strict construction rule to thwart “the legislative intent to tax.” International Harvester Co. v. Carr, 466 S.W.2d 207, 214 (Tenn. 1971); see also Bergeda v. State, 167 S.W.2d 338, 340 (Tenn. 1943). | 5 | 5 |
Northland Insurance Co. v. Stategreen2 sentences2025Co. v. State, 33 S.W.3d 727, 730 (Tenn. 2000); see also Chattanooga-Hamilton Cnty. 2004See Stewart v. State, 33 S.W.3d 785, 791 (Tenn.2000); Cfi North-land Insurance Co. v. State, 33 S.W.3d 727, 730 (Tenn.2000). | 3 | 3 |
Colonial Pipeline Co. v. Morgangreen2 sentences2018The traditional construction of the clause is that suits cannot be brought against the State unless explicitly authorized by statute.” Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827, 849 (Tenn. 2008). 2015The traditional construction of the clause is that suits cannot be brought against the State unless explicitly authorized by statute.‖ Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827, 849 (Tenn. 2008). | 3 | 3 |
Exxon Corp. v. Metropolitan Government of Nashville & Davidson Countygreen2 sentences2008Gov’t, 72 S.W.3d 638, 641 (Tenn.2002); Jackson Express, Inc. v. Tenn. Pub. 2008Gov't, 72 S.W.3d 638, 641 (Tenn.2002); Jackson Express, Inc. v. Tenn. Pub. | 2 | 2 |
Stewart v. Stategreen2 sentences2004See Stewart v. State, 33 S.W.3d 785, 791 (Tenn.2000); Cf. Northland Insurance Co. v. State, 33 S.W.3d 727, 730 (Tenn.2000). 2004See Stewart v. State, 33 S.W.3d 785, 791 (Tenn.2000); Cfi North-land Insurance Co. v. State, 33 S.W.3d 727, 730 (Tenn.2000). | 2 | 2 |
Dodds v. Duncangreen2 sentences2001Dodds v. Duncan, 80 Tenn. 731, 733 (1884); Jenkins v. Ewin, 55 Tenn. (8 Heisk.) 456 , 475 (1872). 2001Dodds v. Duncan, 80 Tenn. 731, 733 (1884); Jenkins v. Ewin, 55 Tenn. (8 Heisk.) 456 , 475 (1872). | 2 | 2 |
State Ex Rel. Witcher v. Bilbreygreen2 sentences2001Witcher v. Bilbrey, 878 S.W.2d 567, 573 (Tenn.Ct.App.1994), and in light of the construction and analysis of earlier cases. 2001Witcher v. Bilbrey, 878 S.W.2d 567, 573 (Tenn.Ct.App.1994), and in light of the construction and analysis of earlier cases. | 2 | 2 |
Tennessee Products & Chemical Corp. v. Dickinsongreen2 sentences1981See Tennessee Products & Chemical Corp. v. Dickinson, 195 Tenn. 63 , 256 S.W.2d 709 ." The decree of the Chancery Court of Davidson County is affirmed. 1981See Tennessee Products & Chemical Corp. v. Dickinson, 195 Tenn. 63 , 256 S.W.2d 709 ." The decree of the Chancery Court of Davidson County is affirmed. | 2 | 2 |
American Airlines, Inc. v. Johnsongreen2 sentences2011Computing Co. v. Olson, 677 S.W.2d 445, 448 (Tenn. 1984). “[C]ourts must give effect to the ‘plain import of the language of the act’ and must not use the strict construction rule to thwart ‘the legislative intent to tax.’” Johnson, 56 S.W.3d at 504 (citing Int’l Harvester Co. v. Carr, 466 S.W.2d 207, 214 (Tenn. 1971); Bergeda v. State, 167 S.W.2d 338, 340 (Tenn. 1943)). 2006American Airlines, Inc. v. Johnson, 56 S.W.3d 502, 504 (Tenn.Ct.App.2000). | 1 | 2 |
Daley v. Stategreen2 sentences1999Pool v. State, 987 S.W.2d 566 (Tenn. Ct. App. 1998); Morris v. State, 1999 WL 98965 (Tenn. Mar. 1, 1999); Daley v. State, 869 S.W.2d 338 (Tenn. Ct. App. 1993).1 Applying the strict construction rule to Tennessee Code Annotated section 9-8-307, still leaves for decision the question of whether or not the acts or omissions of Trooper Ray constituted "... negligent care, custody and control ..." of persons or personal property within the meaning of categories (E) and (F). 1999See also Daley v. State, 869 S.W.2d 338, 340 (Tenn. App. 1993); Beare Co. v. Olson, 711 S.W.2d 603, 605 (Tenn. 1986). 6 in such a manner. | 1 | 2 |
Wyckoff v. Board of Administration of the Retirement Systemgreen2 sentences2026See Id. 2026Long, 2025 WL 2902078 , at *9 (citing Wyckoff, 348 S.W.2d at 290 ). | 1 | 1 |
Win Myint and wife Patti KI. Myint v. Allstate Insurance Companygreen1 sentence2019Myint, 970 S.W.2d at 927 (citation omitted). | 1 | 1 |
University Computing Co. v. Olsengreen1 sentence2011Computing Co. v. Olson, 677 S.W.2d 445, 448 (Tenn. 1984). “[C]ourts must give effect to the ‘plain import of the language of the act’ and must not use the strict construction rule to thwart ‘the legislative intent to tax.’” Johnson, 56 S.W.3d at 504 (citing Int’l Harvester Co. v. Carr, 466 S.W.2d 207, 214 (Tenn. 1971); Bergeda v. State, 167 S.W.2d 338, 340 (Tenn. 1943)). | 1 | 1 |
Insurance Co. v. Craiggreen2 sentences2008See, e.g., N. British & Mercantile Co. v. Craig, 106 Tenn. 621 , 62 S.W. 155, 157 (1900); State v. Bank of Tenn., 62 Tenn. (3 Baxt.) 395, 403 (1874). 2008See, e.g., N. British & Mercantile Co. v. Craig, 106 Tenn. 621 , 62 S.W. 155, 157 (1900); State v. Bank of Tenn., 62 Tenn. (3 Baxt.) 395, 403 (1874). | 1 | 1 |
Petrosky v. ZON. BD., UPPER CHICHESTER TP.green1 sentence2003Id. at 1385, 1390. | 1 | 1 |
Beare Co. v. Olsengreen1 sentence1999See also Daley v. State, 869 S.W.2d 338, 340 (Tenn. App. 1993); Beare Co. v. Olson, 711 S.W.2d 603, 605 (Tenn. 1986). 6 in such a manner. | 1 | 1 |
| H. L. Medler v. United States of America, Bureau of Reclamation, Department of the Interiorgreen | 1 | 1 |
| Karen Frances ULANE, Plaintiff-Appellee, v. EASTERN AIRLINES, INC., a Delaware Corporation, Defendant-Appellantgreen | 1 | 1 |
| Oliver v. Kinggreen | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Tennessee. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Brewington v. Brewington
green
2 sentences2004The Supreme Court of Tennessee has noticed the clash between the strict construction rule established in State v. Cook, 171 Tenn. 605 , 106 S.W.2d 858 (Tenn.1937) and Brewington v. Brewington, 215 Tenn. 475 , 387 S.W.2d 777 (Tenn. 1965), and the legislatively-mandated liberal construction rule established by Tennessee Code Annotated section 9-8-307(a)(3) relative to the jurisdiction of the Claims Commission. 2004The Supreme Court of Tennessee has noticed the clash between the strict construction rule established in State v. Cook, 171 Tenn. 605 , 106 S.W.2d 858 (Tenn.1937) and Brewington v. Brewington, 215 Tenn. 475 , 387 S.W.2d 777 (Tenn. 1965), and the legislatively-mandated liberal construction rule established by Tennessee Code Annotated section 9-8-307(a)(3) relative to the jurisdiction of the Claims Commission. | 2 | 2004–2004 |
State Ex Rel. Allen v. Cook
green
2 sentences2004The Supreme Court of Tennessee has noticed the clash between the strict construction rule established in State v. Cook, 171 Tenn. 605 , 106 S.W.2d 858 (Tenn.1937) and Brewington v. Brewington, 215 Tenn. 475 , 387 S.W.2d 777 (Tenn. 1965), and the legislatively-mandated liberal construction rule established by Tennessee Code Annotated section 9-8-307(a)(3) relative to the jurisdiction of the Claims Commission. 2004The Supreme Court of Tennessee has noticed the clash between the strict construction rule established in State v. Cook, 171 Tenn. 605 , 106 S.W.2d 858 (Tenn.1937) and Brewington v. Brewington, 215 Tenn. 475 , 387 S.W.2d 777 (Tenn. 1965), and the legislatively-mandated liberal construction rule established by Tennessee Code Annotated section 9-8-307(a)(3) relative to the jurisdiction of the Claims Commission. | 2 | 2004–2004 |
Memphis Peabody Corporation v. MacFarland
green
2 sentences1981As this Court stated in International Harvester Company v. Carr, 225 Tenn. 244, 259-60 , 466 S.W.2d 207, 214 (1971): "While it is well settled that revenue statutes are to be liberally construed in favor of the taxpayer and strictly construed against the taxing authority, Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384 , 365 S.W.2d 40 , it is equally clear that the plain import of the language of the act is to be given effect, United Inter-Mountain Telephone Co. v. Moyers, 221 Tenn. 246 , 426 S.W.2d 177 , and that the legislative intent to tax must not be thwarted by the strict construction 1981As this Court stated in International Harvester Company v. Carr, 225 Tenn. 244, 259-60 , 466 S.W.2d 207, 214 (1971): "While it is well settled that revenue statutes are to be liberally construed in favor of the taxpayer and strictly construed against the taxing authority, Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384 , 365 S.W.2d 40 , it is equally clear that the plain import of the language of the act is to be given effect, United Inter-Mountain Telephone Co. v. Moyers, 221 Tenn. 246 , 426 S.W.2d 177 , and that the legislative intent to tax must not be thwarted by the strict construction | 2 | 1971–1981 |
United Inter-Mountain Telephone Co. v. Moyers
green
2 sentences1981As this Court stated in International Harvester Company v. Carr, 225 Tenn. 244, 259-60 , 466 S.W.2d 207, 214 (1971): "While it is well settled that revenue statutes are to be liberally construed in favor of the taxpayer and strictly construed against the taxing authority, Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384 , 365 S.W.2d 40 , it is equally clear that the plain import of the language of the act is to be given effect, United Inter-Mountain Telephone Co. v. Moyers, 221 Tenn. 246 , 426 S.W.2d 177 , and that the legislative intent to tax must not be thwarted by the strict construction 1981As this Court stated in International Harvester Company v. Carr, 225 Tenn. 244, 259-60 , 466 S.W.2d 207, 214 (1971): "While it is well settled that revenue statutes are to be liberally construed in favor of the taxpayer and strictly construed against the taxing authority, Memphis Peabody Corp. v. MacFarland, 211 Tenn. 384 , 365 S.W.2d 40 , it is equally clear that the plain import of the language of the act is to be given effect, United Inter-Mountain Telephone Co. v. Moyers, 221 Tenn. 246 , 426 S.W.2d 177 , and that the legislative intent to tax must not be thwarted by the strict construction | 2 | 1971–1981 |
Lollar v. Wal-Mart Stores, Inc.
green
1 sentence2021Id. | 1 | 2021–2021 |
Eastman Chemical Co. v. Johnson
green
1 sentence2015Id. | 1 | 2015–2015 |
NCNB National Bank of North Carolina v. Thrailkill
green
1 sentence2005The parties and the trial court, thereafter, took the Rule 60.02 Motion literally and applied the narrow construction rule mandated by Toney v. Mueller Co., 810 S.W.2d 145 (Tenn. 1991) and NCNB National Bank of North Carolina v. Thrailkill, 856 S.W.2d 150 (Tenn.Ct.App. 1993). | 1 | 2005–2005 |
Toney v. Mueller Co.
green
1 sentence2005The parties and the trial court, thereafter, took the Rule 60.02 Motion literally and applied the narrow construction rule mandated by Toney v. Mueller Co., 810 S.W.2d 145 (Tenn. 1991) and NCNB National Bank of North Carolina v. Thrailkill, 856 S.W.2d 150 (Tenn.Ct.App. 1993). | 1 | 2005–2005 |
In Re Kerby's Estate
green
1 sentence2003In re: Kerby’s Estate, 354 S.W.2d 814 (Tenn. Ct. App. 1961). -5- The judgment of the Claims Commission is affirmed, and the case is remanded for such further proceedings as may be necessary. | 1 | 2003–2003 |
Pool v. State
green
1 sentence1999Pool v. State, 987 S.W.2d 566 (Tenn. Ct. App. 1998); Morris v. State, 1999 WL 98965 (Tenn. Mar. 1, 1999); Daley v. State, 869 S.W.2d 338 (Tenn. Ct. App. 1993).1 Applying the strict construction rule to Tennessee Code Annotated section 9-8-307, still leaves for decision the question of whether or not the acts or omissions of Trooper Ray constituted "... negligent care, custody and control ..." of persons or personal property within the meaning of categories (E) and (F). | 1 | 1999–1999 |
Albert v. Orwige
green
1 sentence1999Although it may seem that we have been more hospitable to certain covenants than a strict construction rule contemplates, see Judge Crawford’s dissent in Albert v. Orwige, 731 S.W.2d 63 (Tenn. App. 1987), in this case the plaintiffs have not furnished us with any definition of the term “modular homes” in the context of restrictive covenants. | 1 | 1999–1999 |
Hardy v. Grant Township Trustees, Adams County
green
1 sentence1995Accord: District Board of Trustees of Daytona Beach Community College v. Allen, 428 So.2d 704 (Fla.App.1983); Hardy v. Grant Township Trustees, Adams County, 357 N.W.2d 623 (Iowa 1984). | 1 | 1995–1995 |
District Board of Trustees v. Allen
neutral
1 sentence1995Accord: District Board of Trustees of Daytona Beach Community College v. Allen, 428 So.2d 704 (Fla.App.1983); Hardy v. Grant Township Trustees, Adams County, 357 N.W.2d 623 (Iowa 1984). | 1 | 1995–1995 |
| Epperson v. Estate of Epperson green | 1 | 1988–1988 |
| Ulane v. Eastern Air Lines, Inc. green | 1 | 1988–1988 |
| Canal Insurance Company v. Brooks green | 1 | 1981–1981 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.