Statutory Interpretation
44 groups with Illinois opinions1878–2026
- Legislative Intent and Construction3,392 opinions · 1919–2026Statutory construction principles and legislative intent · Ascertaining legislative intent from statutory language · Interpreting statutes to ascertain legislative intent
- Statutes; Statutory; Meaning2,654 opinions · 1964–2026Interpreting statutes through plain and ordinary language · Interpreting clear and unambiguous statutory language · Limitation on judicial interpretation of clear statutory language
- Statutory construction; Interpretation; Statutes2,525 opinions · 1893–2026Statutory construction: plain language versus ambiguity · Limiting judicial interpretation to plain statutory meaning · Reviewing de novo statutory construction issues
- Statutory; Language; Meaning1,326 opinions · 1944–2026Defining statutory ambiguity through reasonable interpretation · Limitation on judicial modification of statutory language · Interpreting statutory language with differing meanings
- Extrinsic Aids to Legislative Intent925 opinions · 1966–2026Determining and giving effect to legislative intent · Presumption of legislative knowledge of case law · Presumption of legislative acquiescence to judicial interpretation
- Mandatory vs. Discretionary Statutory Language857 opinions · 1967–2026Interpreting legislative use of may versus shall · Determining mandatory versus directory statutory commands · Determining mandatory versus directory statutory language
- Statutes; Statutory; Penal718 opinions · 1969–2026Strict construction of penal statutes in favor of accused · Strict construction of criminal and penal statutes · Strict construction of penal rule and judicial discretion
- Ejusdem generis; Meaning; Plain592 opinions · 1973–2026Distinguishing judicial dictum from obiter dicta · Deriving plain meaning from dictionary definitions · Interpreting the ordinary disjunctive use of the word or
- Statutory; Canon; Language589 opinions · 1975–2026Statutory construction requires reading provisions as a whole · Interpreting statutory language in context and purpose · Presumption of legislative intent upon material statutory change
- Lenity and Stare Decisis in Construction532 opinions · 1974–2026Statutory interpretation and law of the case doctrine · Not reading into statutory exceptions or limitations · Determining statutory law precedence between two acts
- Repeal; Statutes; Retroactive491 opinions · 1959–2026Determining retroactive application of statutory amendments · Determining temporal reach of amended statutes · Applying statute on statutes to temporal reach of amendments
- Statutory; Language; Statute313 opinions · 1990–2026Statutory construction and application of limitations periods · Interpreting statute language regarding appellate defender appointment · Statutory interpretation and voluntary dismissal as final judgment
- Statutory; Construction; Property295 opinions · 1968–2026Defining public works for statutory purposes · Concession regarding nonexempt use of parking facility · Determining when a judgment constitutes a vested right
- Retroactive; Retroactivity; Application288 opinions · 1878–2025Determining retroactive application of statutes · Presumption of retroactive and prospective application of decisions · Determining statute's temporal reach and retroactivity
- Tax; Exemption; Sales274 opinions · 1937–2026Determining whether property tax exemption is a question of law · Taxation as the rule and exemption as the exception · Purpose of use tax to prevent tax evasion
- Tax; Statutory; Construction224 opinions · 1985–2026Strict construction of tax statutes against government · Statutory interpretation favoring taxpayer in case of doubt · Interpreting the plain meaning of the contribution act
- Statutory Interpretation Methodology184 opinions · 1996–2026Interpreting statutory language and legislative intent
- Tax; Irs180 opinions · 1982–2026Distinguishing collector's duties from tax buyer's duties · Distinguishing tax levy presumption from assessed valuation issues · Giving force and effect to administrative tax regulations
- Vehicle; Driving; Traffic176 opinions · 1989–2026Determining whether prior DUI supervision constitutes a legal disability · Establishing two-part standard for rescinding driving privilege suspension · Uniform application of vehicle code provisions by municipalities
- Legislative history; Statutory; Through legislative169 opinions · 1957–2026Interpreting statutes by considering purpose and legislative history · Statutory construction forbidding legislative history canvassing · Severability of statutory provisions based on legislative history
- Tax; Sale; Property127 opinions · 1975–2026Reversing tax deed reinstatement for non-compliance with statutory requirements · Purpose of sale in error statute for tax buyers · Interpreting will provisions regarding estate tax apportionment
- License; Suspension; Revocation127 opinions · 1989–2023Statutory summary suspension removing impaired drivers from road · Affirming license revocation based on statutory authority · Justifying suspension of indicted bank officers without prior hearing
- Tax; Income; Business121 opinions · 1976–2026Apportioning officer salaries between shareholders and ratepayers · Allocating value in multi-state business enterprises · Determining unitary business status through subsidiary operations
- Value; Property; Market114 opinions · 1967–2026Reviewing property valuation and dissipation findings · Calculating property purchase price and associated fees · Assessing property value and neighborhood impact
- Hunting; Wildlife; Animals92 opinions · 1985–2026Interpreting animal control act and plaintiff recovery rights · Interpreting animal act amendments regarding scope of protection · Defining "owner" under the statute to include dog harborers
- Charitable; Tax exemption; Charity91 opinions · 1940–2026Defining charitable institution and exclusive use of property · Defining charitable nature for tax exemption purposes · Determining charitable purpose and tax exemption standards
- Commissioner's; Tax81 opinions · 1975–2026Reversing and remanding for dissipation claim recalculation · Determining penalty amount for benefit awards · Preventing abuse of taxing authority discretion
- Statutory time; Deadlines; Time limits80 opinions · 1962–2024Interpreting mandatory nature of statutory time requirements · Interpreting statute language regarding filing time limits · Interpreting statutory time limits for parental efforts
- Statutory; Succession; Death78 opinions · 1958–2026Exclusionary provisions in wills and intestate succession · Determining applicable time limits for estate claims · Interpreting predecessor statute regarding dissolved corporation's assets
- Property value; Testimony property; Valuation67 opinions · 1972–2025Requirement to assess subject property based on evidence · Confining trial evidence to value of improved land · Obligation to present evidence of property value at trial
- Value; Valuation; Market64 opinions · 1972–2026Establishing fair market value through sales manager testimony · Determining fair cash value using arm's-length sales · Rejecting speculative income projections in business valuation
- Property; Assessment; Tax61 opinions · 1990–2026Prohibiting differential property valuation within taxing districts · Determining the scope of the property tax appeal board's authority · Challenging statutory authority regarding property tax assessment review
- Net worth; Funds; Financial56 opinions · 1975–2026Analyzing allegations of payment under compulsion · Notice and opportunity to present evidence regarding payment · Implying dishonesty regarding income in a legal proceeding
- Expunction; Expungement; Bail49 opinions · 1996–2024Interpreting fee payment from forfeited bail bond monies · Determining court discretion in expungement petitions · Expungement as a creature of legislative enactment
- Deductibility; Deductions; Expenses31 opinions · 1979–2025Determining allowable deductions from gross income for support · Taxpayer deductions require clear statutory authorization · Deductibility of straight line depreciation as business expense
- Meetings; Open; Executive session29 opinions · 1980–2024Open meetings act violation not automatically voiding proceedings · Determining when public body may hold closed meetings · Defining open meetings and public accessibility requirements
- Tax; Substance; Transactions29 opinions · 1997–2026Determining if debt qualifies as bonded indebtedness under tax statute · Applying substance over form to tax transactions · Determining transaction validity under substance over form doctrine
- Tax; Evasion; Proving28 opinions · 1984–2025Determining improper fund diversion and tax levy validity · Determining willfulness for late filing of required reports · Evaluating circumstantial evidence and willfulness in tax cases
- Gambling; Liquor; Game25 opinions · 1977–2025Interpreting statutory language regarding lottery prize assignments · Determining gambling device status and forfeiture of money · Licensing commission's broad discretion to deny liquor license
- Responsible person; Tax; Section 667216 opinions · 1997–2024Liability of corporate officers for unpaid withheld taxes · Determining corporate tax liability and collection methods · Determining responsibility based on surrounding circumstances
- Tax; Willful failure; Willfulness9 opinions · 1971–2014Determining willful failure to pay occupation tax · Distinguishing willful failure to pay from tax evasion · Tax court proceedings and payment of proposed tax deficiencies
- Expungement; Power expunge; Expunge criminal9 opinions · 2001–2014Jurisdiction to expunge records without legislative authority · Courts' authority to order expungement of arrest records
- Reviewing agency decisions and interpreting tariffs as questions of law · Interpreting tariffs: strict construction versus reasonable construction
- Effects of arrest records on reputation and opportunities
Counts are Illinois 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