Statutory Interpretation
41 groups with Indiana opinions1883–2026
- Legislative Intent and Construction823 opinions · 1908–2026Determining statutory meaning through legislative intent and purpose · Interpreting statutory ambiguity and legislative intent · Determining legislative intent in statutory construction
- Statutory Interpretation and Application of Law515 opinions · 1975–2026Review standards for sentence modification and statutory interpretation · Determining standard of review for statutory interpretation · Reviewing duty and statutory interpretation de novo
- Statutory Interpretation of Criminal Law287 opinions · 1953–2026Interpreting penal statutes against the state · Trial court discretion regarding statutory jail time credit · Strict construction of penal statutes against the state
- Statutory Interpretation Principles and Rules271 opinions · 1976–2026Interpreting statutes for clear and plain meaning · Interpreting statutory language through plain meaning and context · Interpreting statute intent and plain language requirements
- Mandatory vs. Discretionary Statutory Language252 opinions · 1986–2026Interpreting mandatory versus directory statutory language · Statute addressing payment frequency versus amount · Interpreting statutory language regarding sentence suspension
- Lenity and Stare Decisis in Construction238 opinions · 1913–2026Reviewing evidence and statutory interpretation standards · Determining statutory ambiguity and applying rule of lenity · Determining application of specific versus general statutes
- Statutory; Language; Meaning233 opinions · 1972–2026Interpreting statutory terms by plain and ordinary meaning · Interpreting statutory provisions to achieve harmonious scheme · Refusing to construe unambiguous statutory language
- Extrinsic Aids to Legislative Intent187 opinions · 1980–2026Interpreting election statutes and reviewing statutory meaning · Presuming legislature did not enact useless provision · Determining legislative intent without a stated purpose
- Taxation Law and Exemptions179 opinions · 1958–2026Burden of proof and public benefit for property tax exemption · Defining processing and packaging for tax exemption · Determining proportional fuel tax exemption for truck types
- Statutory; Construction; Language160 opinions · 1983–2026Determining subdivision definition and statutory purpose for annexation · Interpreting ordinance exceptions and statutory construction rules · Examining the framework of municipal annexation law
- Tax and Tariff Law Review Procedures157 opinions · 1883–2025Order of application for bank tax credits · Reviewing standard of review for tax appeal determinations · Reviewing standards for administrative deference and tax challenge procedures
- Statutory Retroactivity and Application155 opinions · 1917–2026Applying retroactive application of amended statute · Determining prospective versus retroactive application of statutes · Determining retroactivity of statutory privileges
- Statutory Interpretation Methodology154 opinions · 1992–2026Interpreting statutory language and legislative intent
- Statutory; Language; Intent154 opinions · 1971–2026Defining nonparty status under comparative fault statutes · Interpreting statutory intent and scope of delinquency adjudications · Interpreting statutory language regarding educational credit time
- Statutory; Death; Estate149 opinions · 1959–2025Statutory interpretation of wrongful death damages · Statutory construction and judicial interpretation of probate code · Interpreting tort suit timing regarding estate administration
- Tax; Assessment; Burden143 opinions · 1905–2026Distinguishing constitutional from valuation arguments in tax appeals · Limiting inquiry to errors raised by taxpayer · Establishing prima facie case and burden shifting in tax appeals
- Real Property Valuation Principles and Methods134 opinions · 1981–2026Requiring evidence to prove causes of obsolescence · Determining land valuation and influence factors · Defining reproduction cost and arbitrary and capricious review
- Tax; Property; Income129 opinions · 1991–2026Property tax liability upon land subdivision · Determining the proper focus for property exemption inquiries · Reviewing summary judgment standards and tax sale validity
- Property; Valuation; Assessment128 opinions · 1989–2025Delegation of authority to state board for property valuation · Determining standard of review for property assessment challenges · Analyzing statute application and severability in property assessment
- Motor Vehicle Licensing and Traffic Law103 opinions · 1993–2026Determining reasonable belief of entitlement to drive vehicle · Determining validity of license suspension notice requirements · Interpreting conjunctive elements of traffic safety statute
- Statutory Interpretation of Tax Law101 opinions · 1970–2025Interpreting the scope of the general exemption statute · Interpreting real estate taxation statutes and trial court findings · Statutory construction and tax exemption interpretation rules
- Licensing and Regulatory Enforcement Law93 opinions · 1904–2025Interpreting statute regarding probationary driving privileges for CDL holders · Analyzing riverboat casino licensing requirements under Indiana law · State interest in public safety and license suspension procedures
- Income; Tax purposes; Apportionment81 opinions · 1943–2026Determining standard of review and gross income calculation · Defining adjusted gross income and net income for tax purposes · Determining gross income through income averaging
- Value; Valuation; Market68 opinions · 1991–2026Determining market value-in-use for assessment purposes · Valuation of dock facilities under state regulations · Determining pool classification without useful life designation
- Charitable; Tax exemption; Public charity58 opinions · 1970–2020Distinguishing charitable purpose from commercial enterprise · Determining necessity for charitable tax exemption · Examining standards for charitable property tax exemption
- Statutory Time Limits and Deadlines44 opinions · 1986–2026Interpreting statutory deadlines and waiver of hearing rights · Determining statutory compliance and trial court judgment sustainability · Authorizing trial courts to exceed deadlines due to congestion
- Expert Testimony and Property Valuation Evidence42 opinions · 1996–2020Determining sufficiency of evidence in real estate dispute · Challenging expert witness testimony and property valuation · Owner's ability to testify regarding land value
- Retroactive Application of Law and Statutes42 opinions · 1991–2025Determining retroactivity of statutes and remedial purpose · Statutory effect: prospective versus retrospective application · Statute's applicability to pre-charge vs post-indictment stages
- Tax; Evasion; Fraud41 opinions · 1996–2026Determining proper forum for tax deed appeal · Evidence's probative value in tax assessment determinations · Determining taxability of excess loss accounts
- Criminal Record Expungement and Bail Forfeiture Law40 opinions · 2000–2026Interpreting expungement statute's remedial policy objective · Requirements for expungement of felony conviction records · Court discretion regarding expungement petitions based on prosecutor's objection
- Assessment; Tax; Presumption38 opinions · 2000–2024Requiring taxpayer evidence to challenge assessment determinations · Determining proper property classification for assessment purposes · Requiring probative evidence of physical deterioration for assessment challenge
- Statutory Interpretation and Meaning27 opinions · 1982–2026Resisting temptation to import statutory definitions · Interpreting statutes to avoid rendering parts meaningless · Interpreting statutory intent through title and structure
- Depletion; Tax; Debt26 opinions · 1993–2024Amortization of sunk costs for failed utility projects · Determining if support overpayments are voluntary · Subtract assigned values for missing improvements
- Substance; Form; Tax24 opinions · 1989–2026Amending information regarding substance versus form · Determining tax basis after court approval of settlement agreement · Evading taxation through corporate transactions
- Ejusdem generis; Meaning; Word23 opinions · 1990–2024Applying ejusdem generis to statute of limitations scope · Distinguishing skill from luck in pari-mutuel wagering · Interpreting statutory purpose under ejusdem generis
- Business and Income Tax Deductions18 opinions · 1991–2016Deducting employer payments to prevent double recovery · Taxable event requires direct result of court-ordered disposition · Determining cost of stock sold under gross income tax act
- Environmental and Regulatory Liability Law15 opinions · 1969–2020Distinguishing liability for domestic versus wild animals · Keeper's duty to restrain and confine animals · Defining dangerous propensity and statutory negligence for animal control
- Statutory Interpretation and Legislative History12 opinions · 1996–2026Historical context of section 23's legislative intent · Outlining the history and amendments of the Act · Evaluating legislative history as evidence of congressional intent
- Meetings; Open; Executive session8 opinions · 2002–2013Interpreting open door law requirements for executive sessions · Defining a meeting under the open door law
- Tax Liability and Responsible Person Status7 opinions · 1995–2019Interpreting tax statutes and imposing personal liability · Liability for corporate taxes despite lack of active control · Analyzing employer liability for tax withholding
- Analyzing willfulness element of tax law violations
Counts are Indiana 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