Statutory Interpretation
44 groups with federal opinions1881–2026
- Statutory Interpretation Principles and Methods18,497 opinions · 1908–2026Applying ordinary meaning to statutory terms · Interpreting statutory language as a whole · Interpreting statutory language through ordinary meaning
- Tax Law Procedures and Substantive Issues11,396 opinions · 1897–2026Authority to issue second notice of deficiency for fraud · Burden of proof to escape tax penalties · Defining negligence for addition to tax under section 6653(a)
- Lenity and Stare Decisis in Construction11,193 opinions · 1883–2026Determining statutory scope and the rule of lenity · Analyzing statutory interpretation and precedent binding rules · Reviewing federal statute and rule language
- Mandatory vs. Discretionary Statutory Language10,803 opinions · 1909–2026Interpreting statutory language for subject matter jurisdiction · Determining if notice to appear meets statutory requirements · Interpreting statutory authority for compulsory representation
- Statutory Interpretation Principles and Rules8,717 opinions · 1899–2026Determining plain meaning and statutory scheme in interpretation · Analyzing statutory interpretation through plain language · Interpreting statutory phrases by reading statutes as a whole
- Statutory Interpretation and Application of Law7,636 opinions · 1895–2026Statutory construction requires focusing on ordinary meaning of text · Distinguishing statutory construction from fashion new remedies · Rehearsal of statutory interpretation principles and standard of review
- Tax and Tariff Law Review Procedures6,194 opinions · 1887–2026Reviewing tax court decisions and frivolous arguments · Review standard for tax liability and administrative determinations · Determining tariff term meaning and classification rules
- Tax Fraud and Evasion Issues6,008 opinions · 1922–2026Reviewing evidence sufficiency and elements of tax fraud · Distinguishing elements of tax evasion and misdemeanor failure to pay · Determining materiality element in 18 U.S.C. § 1001
- Legislative Intent and Construction5,834 opinions · 1885–2026Interpreting statutory plain meaning and legislative intent · Statutory construction principles limiting remedies and legislative intent · Interpreting statutory intent and legislative history
- Retroactive Application of Law and Statutes5,597 opinions · 1914–2026Determining statutory retroactivity and temporal reach · Determining retroactive effect of statute on settled expectations · Presumption against retroactive legislation and fairness
- Statutory Retroactivity and Application5,537 opinions · 1886–2026Retroactivity of statutory changes to prescriptive periods · Determining prospective versus retroactive application of statutes · Applying presumption against retroactive statutory application
- Statutory Interpretation and Legislative History5,463 opinions · 1899–2026Limiting the role of legislative history in statutory interpretation · Interpreting statutory language and legislative history · Evaluating legislative history's effect on jurisdictional burdens
- Business and Income Tax Deductions4,788 opinions · 1927–2026Determining business premises and deductible utility expenses · Defining ordinary business expense occurrence in trade · Burden of proof for tax deductions and substantiation
- Statutory Interpretation and Meaning4,750 opinions · 1899–2026Interpreting statutory language by reading in context · Applying canon against surplusage to statutory construction · Interpreting statutory meaning using titles and headings
- Statutory Interpretation of Tax Law4,694 opinions · 1909–2026Examining statutory purpose for registration exemptions · Interpreting tax ordinances and resolving statutory ambiguity · Interpreting constitutional and statutory meaning of income
- Property and Estate Tax Exemptions4,534 opinions · 1902–2026Determining gift status under statutory exemption · Determining basis of replacement property under tax code sections · Determining the scope of claimed exempt property value
- Extrinsic Aids to Legislative Intent3,832 opinions · 1887–2026Determining legislative activity based on act nature not motive · Interpreting statutory intent regarding leave to amend · Inferring legislative intent from remedial purpose
- Statutory Interpretation of Criminal Law3,775 opinions · 1888–2026Applying rule of lenity to criminal statutes and penalties · Interpreting statutory mandates regarding civil money penalties · Applying statutory limitations on prior convictions and credit for time served
- Tax Willfulness and Intent Issues3,228 opinions · 1944–2026Inferring willful attempt to evade tax from conduct · Determining willfulness for withholding tax nonpayment · Defining willful failure under section 6672 for tax penalties
- Statutory and Legal Language Interpretation3,063 opinions · 1904–2026Reading general language in opinions contextually · Interpreting htsus terms using common and commercial meanings · Preferring plain meaning over surplusage constructions
- Substance Over Form and Transaction Analysis2,905 opinions · 1896–2026Substance over form in determining tax liability · Determining transaction substance before income objective inquiry · Determining statutory intent over tax motive in corporate transactions
- Statutory Time Limits and Deadlines2,889 opinions · 1944–2026Delay judgment on comprehensive statutes until specific application · Enforcing scheduling deadlines and imposing sanctions · Filing deadlines are statutory, mandatory, and jurisdictional
- Tax Accounting and Financial Adjustments2,359 opinions · 1931–2026Interpreting overpayment to mean excess payment due · Calculating policy premium and conversion credit balances · Determining partial worthless bad debt under section 23(k)
- Municipal Law and Local Government Powers2,241 opinions · 1881–2026Defining good cause under the fair dealership law · Analyzing statutory procedures for property use regulation · Regulating utility excavation and franchise rights
- Taxation Law and Exemptions2,021 opinions · 1890–2026Taxability of Indian income under general federal statutes · Determining taxability of citizens and treaty exemptions · Determining farmer status and tools for exemption under section 522
- Property Valuation and Market Value Standards1,879 opinions · 1921–2026Distinguishing fair market value from reasonably equivalent value · Determining useful life for depreciation purposes · Determining fair market value and plan feasibility
- Tax Liability and Responsible Person Status1,541 opinions · 1963–2026Determining responsible person status under tax statutes · Examining liability under the internal revenue code · Determining corporate duty to remit withheld taxes
- Income Taxation and Allocation Principles1,366 opinions · 1920–2026Broad construction of gross income under section 22 · Determining the definition of income for tax purposes · Defining income under the sixteenth amendment
- Licensing and Regulatory Enforcement Law1,301 opinions · 1928–2026Determining good faith in determining statutory compliance · Analyzing Tennessee liquor control statutes and licensing · Interpreting statutory term subterfuge to exclude pre-existing plans
- Charitable and Nonprofit Tax Exemptions1,239 opinions · 1935–2026Dissenting opinion on charitable deduction timing · Construing the act liberally to apply to nonprofit organizations · Determining the nature of a charitable contribution
- Statutory Interpretation Methodology1,166 opinions · 1971–2026Interpreting statutory language and legislative intent
- Statutory Interpretation and Administrative Law1,068 opinions · 1907–2026Drawing negative inferences from statutory omissions · Interpreting statutory transfer provisions for jurisdiction · Interpreting statutory exemptions and defining commission compensation
- Real Property Valuation Principles and Methods1,004 opinions · 1911–2026Determining market value in speculative real estate transactions · Determining fair market value based on highest and best use · Applying comparable sales method for property valuation
- Public Records and Open Meetings Law892 opinions · 1964–2026Addressing whether a case presents the specific question · Insisting parties adhere to briefing rules · Interpreting "interested person" under statutory text
- Motor Vehicle Licensing and Traffic Law838 opinions · 1934–2026Interpreting constitutional rights regarding driving restrictions · Interpreting statutory language regarding vehicle operating expenses · Interpreting "vehicle" in 1919 motor vehicle statute
- Property Valuation and Tax Assessment Law823 opinions · 1899–2026Tax court authority to determine value from evidence · Permitting inconsistent tax assessments to protect revenue · Determining reasonably equivalent value in tax sales
- Statutory Interpretation of Estate and Family Law822 opinions · 1926–2026Allowing third-party standing to assert rights of deceased relative · Interpreting statutory requirements for estate assets · Statutory interpretation of wrongful death damages and purpose
- Expert Testimony and Property Valuation Evidence722 opinions · 1931–2026Review of expert testimony and valuation arguments · Evaluating expert testimony on property valuation · Admissibility of landowner's opinion testimony on land value
- Income Tax Law and Financial Matters717 opinions · 1918–2026Establishing evidentiary foundation for unreported income presumption · Methods for determining unreported taxable income · Distinguishing net worth fraud from financial gain cases
- Environmental and Regulatory Liability Law662 opinions · 1956–2026Interpreting statute intent and application of ivory regulations · Evaluating nonresident hunting rights under privileges and immunities clause · Determining if an activity is inherently dangerous a question of fact
- Record Sealing and Expungement Rights605 opinions · 1973–2026Applying a sliding scale approach to stays of removal · Analyzing ancillary jurisdiction for equitable record expungement · Courts' authority to order expungement of arrest records
- Criminal Record Expungement and Bail Forfeiture Law496 opinions · 1963–2026Determining cognizable legal injury for expungement · State not constitutionally required to expunge arrest record · Reviewing forfeiture and remission of bail bond
- Property Tax Assessment Law and Challenges335 opinions · 1909–2026Burden of proof for tax assessment and presumption of correctness · Establishing rebuttable presumption of assessment correctness · Rebutting presumption of tax assessment validity
- Law Enforcement Records and Privacy96 opinions · 1961–2025Arrest records' irrelevance to employment suitability · Determining if accident reports are regular business records · Determining when an investigation continues as one investigation
Counts are federal courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law