Statutory Interpretation
44 groups with Massachusetts opinions1877–2026
- Legislative Intent and Construction1,455 opinions · 1910–2026Interpreting statute according to legislative intent · Interpreting statutory language as principal source of legislative intent · Interpreting legislative intent when statutes conflict
- Statutory; Language; Meaning1,125 opinions · 1909–2026Interpreting statutory language to avoid superfluous words · Determining statutory meaning through usual and accepted definitions · Interpreting statutory language without adding words
- Statutory Interpretation Principles and Rules873 opinions · 1936–2026Interpreting statutes to form a harmonious whole · Interpreting statutes to give effect to all provisions · Interpreting statutes to give them sensible meaning
- Mandatory vs. Discretionary Statutory Language535 opinions · 1934–2026Interpreting mandatory language in statutory requirements · Interpreting statutory jurisdiction and plain language rules · Interpreting statutory language to apply rent control
- Lenity and Stare Decisis in Construction515 opinions · 1917–2026Correcting substantial error of law under statute · Applying rule of lenity to statutory ambiguity · Interpreting statutory terms through legislative intent and common law
- Statutory; Construction; Language478 opinions · 1915–2026Interpreting statutory language regarding condominium versus cooperative definitions · Defining lot and subdivision under relevant statutes · Determining public way status by laying out or prescription
- Statutory Interpretation and Application of Law398 opinions · 1961–2026Avoiding absurd statutory construction based on legislative intent · Constraining court interpretation to plain statutory language · Avoiding absurd literal statutory construction
- Statutory Retroactivity and Application386 opinions · 1877–2026Statutory interpretation regarding prospective versus retroactive application · Determining retroactivity of statutes affecting substantive rights · Examining reasonableness of retroactive legislative action
- Extrinsic Aids to Legislative Intent354 opinions · 1917–2026Ascertaining legislative intent for local ordinance inconsistency · Interpreting legislative intent and vested rights in licensing · Interpreting statutory mandates in light of election purpose
- Statutory Interpretation of Criminal Law324 opinions · 1973–2026Interpreting criminal statutes strictly against the Commonwealth · Interpreting penal statutes and legislative intent · Interpreting statute aim to minimize victim financial loss
- Statutory; Language; Intent315 opinions · 1968–2026Interpreting statutory language regarding mandatory retraining requirements · Determining multiple damages under statute based on culpability · Interpreting statutory language regarding employment rights
- Statutory Interpretation of Tax Law247 opinions · 1922–2026Adherence to statutory deadlines for tax abatement applications · Interpreting statutory language in tax matters · Interpreting tax statutes to favor the taxpayer
- Statutory Interpretation Methodology247 opinions · 1974–2026Interpreting statutory language and legislative intent
- Statutory Time Limits and Deadlines219 opinions · 1916–2026Statutory interpretation and legislative intent regarding time bars · Statutory time requirements as directory versus mandatory · Interpreting statutory deadlines for defendant's liberty interest
- Taxation Law and Exemptions202 opinions · 1924–2026Burden of proof for claiming tax exemption · Statutory exemptions and legislative intent regarding property taxation · Defining manufacturing for tax exemption purposes
- Statutory; Death; Estate181 opinions · 1893–2026Determining substantive dating relationship under statute · Interpreting statutory distinctions between annuity and life estate · Interpreting statutory limitations on wrongful death claims
- Retroactive Application of Law and Statutes170 opinions · 1975–2025Determining retroactivity of statutory changes based on proceedings stage · Retroactive effect of legal changes in contract and tort law · Retroactive application of decisional law principles
- Statutory Interpretation and Meaning157 opinions · 1962–2026Interpreting statutes to avoid rendering portions meaningless · Interpreting statutory language by considering surrounding words · Interpreting statutory provisions to avoid superfluity
- Tax; Assessment; Burden156 opinions · 1884–2026Reviewing board findings and taxpayer burden of proof · Analyzing GST tax implications and trust reformation · Criteria for granting equitable relief in tax matters
- Licensing and Regulatory Enforcement Law150 opinions · 1943–2026Reviewing confessions of error and statutory compliance · License revocation's purpose: protecting public health and safety · Limiting reappeal rights under licensing statutes
- Motor Vehicle Licensing and Traffic Law132 opinions · 1913–2025Defining vehicle operation under statute · Determining if license suspension is punitive or remedial · Interpreting statutory language regarding vehicle registration
- Statutory Interpretation and Legislative History123 opinions · 1939–2025Interpreting statutes beyond literal meaning using legislative history · Interpreting statutes using plain language and legislative history · Interpreting taxing statutes using legislative history
- Charitable; Tax exemption; Public charity121 opinions · 1914–2026Determining charitable status for tax exemption under statute · Broadening definition of charitable purpose for health care · Determining charitable organization exemption under state law
- Tax; Property; Income111 opinions · 1912–2026Considering exempt property in assessing ability to pay · Determining the proper tax factor in capitalization formulas · Applying equitable exception to taxability of trust property
- Expert Testimony and Property Valuation Evidence109 opinions · 1912–2025Determining witness qualification for property value testimony · Qualifying testimony regarding property value · Admissibility of comparable sales evidence in land valuation
- Value; Valuation; Market107 opinions · 1939–2025Market value resting in opinion and judgment · Defining fair cash value as fair market value · Valuation factors and deference to board's judgment
- Property; Valuation; Assessment103 opinions · 1905–2025Determining remedy for illegally assessed taxes · Presuming assessor valuation unless taxpayers prove otherwise · Proportionality requirements for property taxation and valuation methods
- Tax and Tariff Law Review Procedures100 opinions · 1946–2026Taxpayer burden of proof and deference to board decisions · Deference to board expertise in tax law interpretation · Limiting judicial review of tax assessments when administrative remedies exist
- Meetings; Open; Executive session94 opinions · 1955–2026Open meeting law's purpose and limitations on secrecy · Reviewing motions to dismiss under open meeting law · State program meeting title xix requirements
- Real Property Valuation Principles and Methods89 opinions · 1908–2023Determining market value for property or stock · Considering potential uses when determining property market value · Considering uses in determining fair market value of land
- Ejusdem generis; Meaning; Word69 opinions · 1936–2026Interpreting statutory phrases using ejusdem generis canon · Statutory interpretation of "may" as authorization, not mandate · Interpreting doubtful language against the author
- Income; Tax purposes; Apportionment53 opinions · 1918–2022Defining gross annual employment income including stock options · Determining fairness in income apportionment formulas · Distinguishing income types for tax classification purposes
- Tax; Evasion; Fraud40 opinions · 1974–2024Interpreting state gratuity statute in light of federal law · Board's reliance on evidence in tax abatement proceedings · Permitting conviction based on alternative methods of tax evasion
- Business and Income Tax Deductions29 opinions · 1957–2025Determining deductions, retroactive support, and bonus income · Determining if investment expenses constitute trade or business deductions · Determining reasonableness of ordinary and necessary business expenses
- Depletion; Tax; Debt29 opinions · 1974–2016Liability for interest on delayed payment by executive agency · Fund operation and cost passing to public · Reopening payment agreements for provider overpayments
- Substance; Form; Tax28 opinions · 1976–2026Determining statutory intent over tax motive in corporate transactions · Substance over form in determining tax liability · Describing transactions lacking economic substance
- Environmental and Regulatory Liability Law26 opinions · 1977–2025Determining adequacy of required treatment for dangerous persons · Evaluating nonresident hunting rights under privileges and immunities clause · Determining dog keepership as a question of fact
- Expungement; Power expunge; Arrest records15 opinions · 1978–2026Determining court power to order expungement · Legislative directive precludes implied expungement of records · Federal court power to expunge arrest records
- Law Enforcement Records and Privacy15 opinions · 1980–2013Excluding arrest record as collateral to bias issue · Determining if accident reports are regular business records
- Criminal Record Expungement and Bail Forfeiture Law14 opinions · 1975–2023Limiting statute application to family relationships and record expungement · Distinction between expungement and sealing of criminal records · Interpreting statutory language regarding expunction and disqualifications
- Tax; Willfulness; Willful failure9 opinions · 1972–2025Defining willful violation for tax perjury statutes · Distinguishing willful failure to pay from tax evasion · Defining "willfully" in tax and criminal contexts
- Assessment; Tax; Presumption9 opinions · 1976–2016Burden of proof for proving assessment scheme · Challenging the proper method for local tax assessment · Tax measure presumption of validity and burden of proof
- Tax Liability and Responsible Person Status5 opinions · 1996–2010Determining responsible person status based on substance over form · Determining responsible person liability under tax statute · Defining responsible person under section 6672(a)
- Income Tax Law and Financial Matters5 opinions · 1981–2003Defining income as actual increase in wealth · Distinguishing net worth fraud from financial gain cases · Taxability of unlawful gains within gross income
Counts are Massachusetts 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