Statutory Interpretation
44 groups with Missouri opinions1910–2025
- Legislative Intent and Construction750 opinions · 1936–2025Ascertaining legislative intent through statutory construction · Determining legislative intent in statutory construction · Interpreting legislative intent in statutory amendments
- Statutory; Language; Meaning603 opinions · 1912–2025Interpreting statutory terms using plain meaning and dictionary definitions · Interpreting statutory language and determining suitable economic use · Interpreting statutory language to prevent absurd results
- Statutory Interpretation and Application of Law595 opinions · 1941–2025Statutory construction and pleading standards for dismissal · Principles of statutory construction and interpretation · Determining standard of review for statutory interpretation
- Mandatory vs. Discretionary Statutory Language559 opinions · 1932–2025Determining statutory intent and harmonizing conflicting provisions · Determining if statute is mandatory or directory · Determining statutory authority for automatic adjustment clauses
- Taxation Law and Exemptions469 opinions · 1954–2025Determining transaction location for tax apportionment · Determining if printing constitutes manufacturing for tax exemption · Excluding non-public meal charges from sales tax
- Lenity and Stare Decisis in Construction458 opinions · 1952–2025Reviewing evidence and statutory interpretation standards · Interpreting statutory language to determine sentence commencement · Analyzing statutory interpretation and declaratory judgment standards
- Statutory Interpretation Principles and Rules456 opinions · 1956–2025Interpreting statutory language when meaning is clear · Interpreting statutory intent over literal procedural requirements · Interpreting statutes based on plain meaning, not intent
- Statutory Retroactivity and Application456 opinions · 1910–2025Determining retroactive effect of remedial statutes · Statutory changes and retrospective application of law · Defining vested rights against retrospective law application
- Statutory; Construction; Language442 opinions · 1937–2025Interpreting statutes and municipal taxing authority · Determining necessity for private road under statute · Determining substantial evidence for legislative annexation decisions
- Statutory Interpretation of Tax Law423 opinions · 1941–2025Interpreting statutory language to determine tax exemption eligibility · Interpreting tax statutes to ascertain legislative intent · Defining revenue laws and overruling prior tax expenditure precedent
- Statutory; Language; Intent397 opinions · 1955–2025Determining proper statutory authority for dealership challenge · Interpreting statutory intent and scope of workers' compensation benefits · Interpreting statutory ambiguity in favor of the employee
- Motor Vehicle Licensing and Traffic Law376 opinions · 1960–2025Review standard for driver's license suspension and revocation · Interpreting statutory definitions of motor vehicle · Exclusionary rule in civil revocation proceedings
- Licensing and Regulatory Enforcement Law372 opinions · 1950–2025Determining justification for license revocation under statute · Analyzing statutory compliance and burden of proof · Validity of prior convictions for license forfeiture
- Statutory Interpretation of Criminal Law362 opinions · 1947–2025Interpreting criminal statutes and defining possession · Defining conviction and statutory interpretation principles · Determining if escape hinders court's decision
- Extrinsic Aids to Legislative Intent309 opinions · 1950–2025Interpreting statutes and legislative intent regarding municipal court elections · Interpreting uniform acts and legislative knowledge of law · Analyzing bill's subject matter and legislative intent
- Expert Testimony and Property Valuation Evidence238 opinions · 1962–2025Challenging expert testimony regarding land valuation methods · Admissibility of comparable sales evidence in eminent domain cases · Analyzing offer of proof for expert testimony valuation
- Statutory Interpretation Methodology199 opinions · 1957–2025Interpreting statutory language and legislative intent · Illustrating statutory sequence through factual recitation
- Tax; Assessment; Burden176 opinions · 1953–2025Determining tax liability accrual and legislative effect · Determining the standard for reviewing tax assessment findings · Determining standing and administrative remedies in tax appeals
- Statutory; Death; Estate173 opinions · 1948–2025Statutory construction principles and prior probate law · Relating back actions and personal representative standing · Interpreting wrongful death statute's relationship to common law
- Statutory Time Limits and Deadlines168 opinions · 1952–2025Determining probation requirements after program completion · Determining timeliness of appeal under statutory deadlines · Determining the critical date for speedy trial compliance
- Meetings; Open; Executive session164 opinions · 1977–2025Analyzing open meetings act exceptions for real estate transactions · Defining public governmental body under sunshine law · Determining public meeting status and notice requirements
- Retroactive Application of Law and Statutes155 opinions · 1948–2025Defining retrospective laws creating new obligations or duties · Determining if a statute operates retrospectively · Interpreting statute to include pre-enactment conduct
- Tax; Property; Income133 opinions · 1949–2025Determining inadequate consideration in tax sales · Equitable apportionment of federal estate tax burden · Determining voluntariness of judgment payment after garnishment
- Ejusdem generis; Meaning; Word132 opinions · 1920–2025Interpreting words and phrases based on context · Analyzing instruction language regarding workmanlike manner · Express mention implies exclusion of other powers
- Property; Valuation; Assessment118 opinions · 1927–2024Determining appropriate valuation methods for property tax assessment · Analyzing due process and uniformity in property taxation · Interpreting statutory language regarding aircraft valuation
- Tax and Tariff Law Review Procedures116 opinions · 1975–2025Determining the date of sale for sales tax refund · Examining taxpayer protest and administrative remedy requirements · Interpreting statutory definition of article under tariff law
- Income; Tax purposes; Apportionment97 opinions · 1975–2020Apportionment of income for transportation services · Reviewing administrative decisions regarding income apportionment · Determining gross income and appellate waiver of error
- Statutory Interpretation and Legislative History88 opinions · 1954–2024Interpreting statutory language and legislative history · Interpreting statutes through legislative history and purpose · Tracing legislative history of gaming regulations
- Real Property Valuation Principles and Methods88 opinions · 1951–2025Determining fair market value and highest and best use · Determining fair market value of property improvements · Determining reasonable market value of land
- Value; Valuation; Market87 opinions · 1940–2025Evaluating subjective opinion versus fair market value of property · Defining fair market value in constrained sales situations · Defining true value in money and valuation methods
- Charitable; Tax exemption; Public charity82 opinions · 1946–2023Defining charitable use for tax exemption purposes · Defining charitable purposes for property exemption · Determining public or charitable purpose under statute
- Statutory Interpretation and Meaning78 opinions · 1956–2025Interpreting clear title and single subject restrictions of legislation · Determining if statutory amendment is remedial or substantive · Reviewing original purpose and clear title challenges to statutes
- Criminal Record Expungement and Bail Forfeiture Law63 opinions · 1974–2025Re-filing petitions and motions to dismiss in expungement cases · Statutory requirements for arrest record expungement · Burden of proof for expungement under statute
- Environmental and Regulatory Liability Law61 opinions · 1964–2022Proving municipal ordinances in pleading and evidence · Distinguishing willful conduct from humanitarian duty to trespassers · Determining if activity is inherently dangerous
- Assessment; Tax; Presumption58 opinions · 1956–2025Reviewing agency decisions regarding property tax valuation · Lack of standing to challenge property tax assessments · Assessor testimony sufficiency to rebut assessment presumption
- Depletion; Tax; Debt39 opinions · 1966–2023Determining ripeness and collection methods for overpayments · Determining liability for indebtedness after stopping payment · Distinguishing depreciation from depletion of natural resources
- Tax; Evasion; Fraud28 opinions · 1967–2023Determining good faith and tax exemption liability · Admissibility of financial status and tax return evidence · Determining fraud in tax sales for inadequate purchase price
- Substance; Form; Tax19 opinions · 1954–2010Controlling substance over form in legal actions · Reinterpreting tax basis from sales to transactions · Determining true object of taxable transaction
- Tax; Willfulness; Willful failure15 opinions · 1976–2023Determining contempt for failure to execute tax documents · Determining willful failure to pay taxes and liability · Determining willfulness for withholding tax nonpayment
- Business and Income Tax Deductions14 opinions · 1952–2022Distinguishing tax adjustments from other utility expenses · Discretion in including employment benefits in gross income · Determining structural separation for tax purposes
- Tax Liability and Responsible Person Status13 opinions · 1998–2014Distinguishing strict liability from willful tax non-payment · Determining personal liability for unpaid sales and withholding tax · Determining responsible person status under section 6672
- Expungement; Power expunge; Arrest records6 opinions · 1987–2025Limitation on court authority to remove registry listing · Examining inherent equitable power to expunge criminal records
- Defining profit as gain after deducting expenses · Burden of proof for explaining unreported income
- Impact of arrest records on employment and reputation
Counts are Missouri 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