Topic: application of 'broad purposes' of legislation at the expen… · Go Syfert
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Topic #18117

4 canonical passages across 3 cases, quoted by 22 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from Board of Governors of the Federal Reserve System v. Dimension Financial Corp..

#Case FlagCanonical passage Citers
1 Board of Governors of the Federal Reserve System v. Dimension Financial Corp. Anchor
scotus · 1986
green “application of 'broad purposes' of legislation at the expense of specific provisions ignores the complexity of the problems congress is called upon to address and the dynamics of legislative action.” 11
2 Leavell v. Blades
mo · 1911
green “when the tax gatherer puts his finger on the citizen, he must also put his finger on the law permitting it.” 6
3 Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. Fuller
scotus · 1927
green “the provision is part of a taxing statute; and such laws are to be interpreted liberally in favor of the taxpayers.” 3

A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.

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