Statutory Interpretation
43 groups with Idaho opinions1923–2026
- Statutes; Plain; Statutory832 opinions · 1976–2026Statutory interpretation and application of law · Statutory interpretation requires plain meaning and rejects extrinsic evidence · Interpreting statutes in harmony and controlling specific over general
- Legislative Intent and Construction621 opinions · 1968–2026Interpreting legislative intent regarding statutory scope · Ascertaining legislative intent in statutory construction · Statutory construction and legislative intent through omission
- Statutory; Language; Meaning411 opinions · 1978–2026Interpreting statutory language for application · Determining statutory meaning by giving effect to all words · Beginning statutory interpretation with literal language
- Statutory construction; Interpretation; Statutes401 opinions · 1968–2026Standards for statutory interpretation and post-conviction relief review · Exercising free review over statutory interpretation · Determining statutory ambiguity and construction standards
- Statutory time; Time limits; Deadlines219 opinions · 1984–2026Determining applicability of extension period for filing · Interpreting statutory time limits for stopping unauthorized property use · Analyzing compliance with initial appearance time limits
- Extrinsic Aids to Legislative Intent180 opinions · 1966–2026Ascertaining legislative intent from the whole act · Legislature's presumed knowledge of existing case law · Interpreting legislative intent regarding income apportionment
- Lenity and Stare Decisis in Construction171 opinions · 1972–2026Reviewing standards for statutory interpretation and evidence · Court's free review over statutory interpretation · Reviewing statutory interpretation and ambiguity standards
- Mandatory vs. Discretionary Statutory Language155 opinions · 1971–2025Interpreting permissive versus mandatory statutory language · Reviewing factual findings and statutory interpretation standards · Analyzing statutory appointment requirements and eligibility
- Statutes; Statutory; Penal121 opinions · 1972–2026Applying the doctrine of lenity to ambiguous criminal statutes · Interpreting immediate family under victim impact statute · Comparing state DUI statute standards and requirements
- Statutory; Construction; Property82 opinions · 1972–2026Free review of statutory and ordinance interpretation · Interpreting statutory language and agricultural purpose · Determining applicability of dedication statute to plat
- Retroactive; Statutes; Statutory80 opinions · 1948–2026Retroactive application of statutes and municipal powers · Adoption of statutes and its effect on subsequent changes · Determining retroactive application of statutory amendments
- Statutory Interpretation Methodology79 opinions · 1965–2026Interpreting statutory language and legislative intent
- Ejusdem generis; Meaning; Term76 opinions · 1927–2026Interpreting plain, clear, and unambiguous legal language · Reviewing interpretation of unambiguous legal documents · Interpreting rules by plain, obvious, and rational meaning
- Vehicle; Driving; Traffic74 opinions · 1978–2026Determining eligibility for restricted driving privileges under statute · Review of driver's license suspension legality · Burden of proof for driver's license suspension
- Statutory; Language; Statute67 opinions · 1978–2026Duty of court to follow unambiguous statutes · Interpreting statute intent regarding medical indigency aid requirements · Exercising original jurisdiction due to urgency and standing requirements
- Statutory; Canon; Meaning56 opinions · 1967–2026Interpreting statutes to avoid void or redundant provisions · Interpreting statutory ambiguity in favor of the adversary · Interpreting statutory titles beyond ambiguity
- Retroactive; Retroactivity; Law44 opinions · 1975–2026Analyzing approaches to retroactivity of court decisions · Limiting retrospective effect of due process expansion · Determining retroactive application of new legal rules
- Tax; Exemption; Sales42 opinions · 1982–2025Strict construction of tax exemption statutes · Defining chargeable claim for premium calculation · Determining charitable status for tax exemption
- Tax; Statutory; Construction33 opinions · 1923–2025Interpreting statutory exemptions and agency construction · Statutory interpretation regarding property tax exemption · Statutory construction and scope of tax exemptions
- Death; Statutory; Succession33 opinions · 1972–2025Interpreting statutes and judicial restraint in probate · Statutory inheritance rights and equal protection analysis · Personal nature of claims and abatement upon death
- License; Suspension; Revocation33 opinions · 1983–2024Contesting administrative license suspension procedures · Effect of vacating conviction under statute on licensing authority · Analyzing statutory purpose of license suspension for safety
- Property value; Testimony property; Valuation27 opinions · 1969–2024Competency of property owner to testify on value · Admissibility of owner's testimony regarding property value · Evaluating expert testimony and valuation methodology
- Loss27 opinions · 1995–2024Presumption of community expenditures unless proven otherwise · Affirming authority to recoup overpayments based on violations · Determining city impact and fee authorization under state code
- Expunction; Bail; Expungement25 opinions · 1997–2026Statute's effect on expungement of criminal records · Purpose of bail bond and civil liability for forfeiture · Remanding for reconsideration of bail forfeiture discretion
- Legislative history; Statutory; Through legislative24 opinions · 1996–2024Interpreting statutory terms through judicial history · Confirming holding through legislative history and statute language · Evaluating legislative history as evidence of congressional intent
- Charitable; Tax exemption; Charity24 opinions · 1972–2025Determining standard of review for charitable exemption questions · Interpreting charitable use for public benefit · Defining educational purpose for charitable exemption
- Tax; Income; Business20 opinions · 1979–2023Defining unitary business for combined reporting purposes · Describing the purpose of property acquisition for income · Wages constituting income as settled law
- Value; Property; Market16 opinions · 1968–2025Determining basis for property valuation assessment · Determining the proper valuation of a parcel · Assessing property value after condominium conversion
- Property; Assessment; Tax15 opinions · 1967–2019Presumption of assessor's valuation and taxpayer burden of proof · Interpreting statutory limits on property valuation adjustments · Applying percentage standards to property assessment valuation
- Tax; Substance; Transaction14 opinions · 1976–2020Burdens of production and persuasion in accounting · Treating partner contributions as capital contributions · Determining substance over form in malpractice actions
- Gambling; Lottery; Liquor12 opinions · 1973–2025Statutory authority for alcohol testing and license suspension · Regulating liquor licenses under police power and equal protection · Determining elements of a lottery
- Tax; Irs; Assessment10 opinions · 1995–2020Payment factor neutrality despite lack of tax withholding · Payment of all assessed state and local taxes · Taxing authority having received twice its due
- Hunting; Animal; Wildlife10 opinions · 1981–2017Enforcement of wildlife regulations and administrative violations · Property ownership not constituting harboring of an animal · Distinguishing hunting rights on private versus open land
- Meetings; Open; Executive session8 opinions · 2013–2026Determining executive session authorization and procedural compliance
- Tax; Evasion; Fraud7 opinions · 2000–2024Sufficiency of testimony regarding tax payment compliance · Agreeing to gratuity and waiving liability
- Presumption; Assessment; Tax5 opinions · 1983–2022Determining property tax burden under assessment methods · Market forces controlling rent determination and lease obligations
- Tax; Sale; Estate5 opinions · 1970–2023Applying section 12-120(3) to personal real property purchases · Determining income from property sales or dealings · Interpreting S corporation tax credit provisions
- Determining weight of expert valuation techniques · Determining the fairness of a sale price · Depreciation calculation including obsolescence in federal filings
- Distinguishing willful failure to pay from tax evasion · Defining willfulness under tax statutes as intentional violation · Determining required information for tax return under fraud penalty
- Burden on defendant to prove financial exigency · Defining earned surplus excluding unrealized asset appreciation
- Determining liability for tax withholding and income
- Determining federal court jurisdiction over record expungement
- Reviewing commission action for arbitrary or capricious tariff rates
Counts are Idaho 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