Statutory Interpretation
38 groups with Nebraska opinions1974–2026
- Statutory Interpretation of Criminal Law35 opinions · 1974–2026Amending criminal statutes mitigating punishment before final judgment · Advising defendants of statutory penalty ranges · Strict construction of penal statutes as a fundamental principle
- Statutory Interpretation and Meaning27 opinions · 1986–2024Defining chameleon-like expressions in legal context · Defining the general subject of a legislative act · Interpreting statutory ambiguity against the state
- Mandatory vs. Discretionary Statutory Language23 opinions · 1982–2023Defining the term intentionally in statutory context · Statutory duty directory if not essential to principal purpose · Determining mandatory versus directory statutory duties
- Statutory Interpretation Principles and Rules20 opinions · 1981–2026Interpreting statutory language for plain meaning · Interpreting statutes to avoid absurd or unreasonable results · Interpreting statutes based on ordinary person's meaning
- Statutory Interpretation Principles and Methods18 opinions · 1981–2020Resolving statutory ambiguity through established rules of interpretation · Announcing general principles of statutory construction · Limiting judicial rewriting of clear statutory language
- Lenity and Stare Decisis in Construction16 opinions · 1982–2025Interpreting statutory consistency with prior precedent · Determining reasonable certainty in statutory language · Warning against overly broad interpretations of statutory exceptions
- Legislative Intent and Construction14 opinions · 1986–2021Determining legislative intent from statute's plain language · Interpreting related statutes to determine legislative intent · Considering statutes in pari materia for legislative intent
- Extrinsic Aids to Legislative Intent12 opinions · 1980–2025Presumption of legislative acquiescence to judicial construction · Recognizing legislative intent against unjust results · Interpreting legislative intent regarding administrative estoppel
- Property Valuation and Tax Assessment Law11 opinions · 1981–2025Determining property value for tax purposes and uniformity · Interpreting statutory valuation methods for real property
- Statutory Interpretation and Application of Law10 opinions · 1993–2025Guiding principle for statutory construction and interpretation · Allowing deviation from statute's plain language for absurdity · Weight of attorney general's statutory interpretations
- Municipal Law and Local Government Powers9 opinions · 1983–2026Upholding constitutionality of Nebraska Trust Deeds Act sections · Determining nuisance under right-to-farm acts · Determining title to land dedicated as a cemetery
- Taxation Law and Exemptions9 opinions · 1981–2015Determining use tax applicability for out-of-state purchases · Duration of property tax exemptions after initial grant · Upholding bright-line physical presence test for sales tax
- Statutory Interpretation and Legislative History8 opinions · 1985–2017Interpreting statutes through legislative history and purpose · Examining legislative history to ascertain legislative intent · Permissibility of using legislative history in statutory construction
- Motor Vehicle Licensing and Traffic Law8 opinions · 1980–2020Interpreting legislative intent regarding intoxicated driving on private property · Interpreting statute intent regarding vehicle stop legality · License suspension as a public protection remedy
- Expert Testimony and Property Valuation Evidence7 opinions · 2001–2025Determining reasonableness of property valuation based on evidence · Evaluating market price versus expert witness valuation · Competency of owner to testify on property value
- Tax Law Procedures and Substantive Issues7 opinions · 1981–2008Analyzing tax notice procedures and penalty application · Determining tax refund procedures and taxing district liability
- Property and Estate Tax Exemptions7 opinions · 1989–2008Determining property exemption based on primary use · Defining the statutory exemption for property processing · Determining tax ownership factors beyond legal title
- Statutory and Legal Language Interpretation7 opinions · 1987–2023Interpreting terms based on facts and circumstances · Applying ejusdem generis to limit statutory purpose · Interpreting the meaning of a specific legal term
- Licensing and Regulatory Enforcement Law6 opinions · 1996–2021Defining parties of record under liquor control act · Analyzing license revocation as a nonpunitive public safety measure · Determining if license revocation constitutes punishment
- Public Records and Open Meetings Law6 opinions · 1984–2009Requiring public bodies to provide meeting notice and agenda · Defining meeting requirements to prevent secret governmental decisions · Limiting discovery of executive session discussions
- Property Valuation and Market Value Standards6 opinions · 1985–2022Gross excess in property valuation established by evidence · Determining fair value under appraisal statutes · Recapturing difference between sale price and book value
- Real Property Valuation Principles and Methods6 opinions · 1992–2026Analyzing evidence of property sale prices and valuations · Determining ordinary appraised value of real property
- Statutory Interpretation of Estate and Family Law6 opinions · 1986–2022Interpreting probate code to promote estate administration · Plain language of statute limits wrongful death action · Interpreting statutes to avoid conflict in estate administration
- Statutory Interpretation of Tax Law5 opinions · 1990–2022Allowing deduction in district court proceedings · Determining scope of tax exemption statutes
- Retroactive Application of Law and Statutes5 opinions · 1991–2018Governing law for transactions prior to statute enactment · Analyzing retroactivity of state law changes and due process · Weighing inequity of retroactive application of conversion acts
- Tax Accounting and Financial Adjustments5 opinions · 1981–1982Determining actual value and disproportionate assessment claims
- Environmental and Regulatory Liability Law5 opinions · 1986–1999Pleading and proving existence of municipal ordinances · Determining substantial governmental interest for canine searches
- Determining proper scope of bail forfeiture · Forfeiture of bail for violating release conditions
- Assuring tax consequences follow transaction substance · Determining basis in assets and partnership step-up rules · Tax avoidance through corporate reorganization under revenue act
- Statutory limitations and retroactive application of legislative changes
- Analyzing court assessments versus direct taxation · Imposing one-time tax on accumulated foreign income
- Interpreting statutory language and legislative intent
- Reason for charitable exemption performing public service
- Interpreting the scope of the eight hour law statute
- Determining permissible use and burden on a party wall
- Defining unitary business for state income taxation · Apportioning profits of a unitary corporate business
- Purchaser liability for delinquent business taxes
- Defining profits as net pecuniary gain from a transaction
Counts are Nebraska 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