Statutory Interpretation
45 groups with Pennsylvania opinions1902–2026
- Legislative Intent and Construction1,232 opinions · 1928–2026Determining legislative intent through statutory construction · Ascertaining legislative intent through statutory construction · Omission of statutory language indicates legislative intent
- Statutory construction; Interpretation; Statutes1,098 opinions · 1939–2026Determining statutory interpretation and appellate review standards · Interpreting statutes under the statutory construction act · Statutory construction requiring adherence to plain meaning
- Statutory; Language; Meaning932 opinions · 1939–2026Defining statutory ambiguity through reasonable interpretations · Interpreting statutory language to give effect to all provisions · Interpreting statutory language beyond plain meaning
- Statutes; Statutory; Meaning909 opinions · 1933–2026Interpreting statutes through plain language and purpose · Limiting judicial interpretation of statutory language · Interpreting statutory language according to common meaning
- Statutes; Statutory; Penal746 opinions · 1928–2026Review of trial court sentencing authority under DUI statutes · Interpreting penal statutes in favor of the accused · Determining statutory construction and sentence legality
- Retroactive; Retroactivity; Application533 opinions · 1973–2026Determining retrospective or prospective application of new law · Retroactive application of new appellate law · Preserving issues for retroactive application of new law
- Mandatory vs. Discretionary Statutory Language523 opinions · 1957–2026Interpreting mandatory versus discretionary statutory language · Interpreting the act liberally to effectuate humanitarian objectives · Interpreting mandatory language in procedural rules
- License; Suspension; Revocation502 opinions · 1938–2026Establishing reasonable grounds for license suspension · Defining operating a vehicle for license suspension purposes · Legality of arrest immaterial to license suspension
- Repeal; Statutes; Retroactive425 opinions · 1902–2026Interpreting statutory language regarding retroactivity of rights · Retroactivity of statutes affecting substantive rights · Construing retroactivity of statutory amendments
- Vehicle; Driving; Traffic403 opinions · 1964–2026Statutory elements of driving while intoxicated · Interpreting statutory standards for vehicle stops · ARD requirements imply admission of DUI offense
- Extrinsic Aids to Legislative Intent402 opinions · 1947–2026Adhering to legislative intent despite extraneous circumstances · Interpreting legislative intent regarding registration requirements · Interpreting law's purpose and legislative intent
- Lenity and Stare Decisis in Construction392 opinions · 1932–2026Analyzing single-subject requirement for codifying statutes · Interpreting statutory language and rule of lenity · Applying community standards to statutory interpretation
- Statutory; Construction; Property327 opinions · 1918–2026Interpreting zoning ordinances and statutory construction rules · Mall parking lot open to public is a trafficway · Interpreting local ordinances using legislative intent and statutory construction
- Statutory time; Deadlines; Time limits285 opinions · 1925–2026Jurisdictional effect of missing statutory appeal deadlines · Affording latitude to fix dates of continuous conduct · Review of board's discretion in imposing backtime
- Ejusdem generis; Meaning; Plain275 opinions · 1945–2026Ascertaining word meaning through dictionary definitions · Consulting explanatory comments when construing rules · Interpreting provisos as qualifying or restraining provisions
- Property; Assessment; Tax242 opinions · 1937–2026Weight of taxpayer testimony and property uniformity requirements · Distinguishing property hardship from personal desire for variance · Allowing untimely tax assessment appeals nunc pro tunc
- Tax; Exemption; Sales237 opinions · 1933–2026Distinguishing exemptions from exclusions in taxation · Interpreting tax sale law requiring strict compliance with service rules · Requiring uniform treatment of real estate for taxation
- Statutory; Canon; Language228 opinions · 1926–2026Interpreting statutory words by considering context · Statutory construction requires reading words in context · Limiting legislative power through bill subject and title
- Expunction; Expungement; Bail227 opinions · 1976–2026Balancing individual rights against state interest in expungement · Criteria for granting expungement of criminal records · Reviewing trial court discretion on expunction motions
- Statutory; Language; Statute185 opinions · 1963–2026Determining appropriate situs for action under statutory rules · Statutory construction versus legislative purpose in accident records · Guiding court decisions by adoption act specifications
- Charitable; Tax exemption; Charity171 opinions · 1931–2026Establishing purely public charity before statutory exemption · Defining the criteria for charitable exemption status · Determining charitable purpose for tax exemption
- Statutory Interpretation Methodology169 opinions · 1973–2026Interpreting statutory language and legislative intent
- Tax; Irs149 opinions · 1938–2026Function of court in tax appeals and reconsideration exceptions · Establishing standard of review for tax assessment appeals · Determining taxing bureau's duty regarding notice requirements
- Tax; Statutory; Construction148 opinions · 1935–2026Strict construction of tax statutes favoring the taxpayer · Defining the scope of statutory exemptions from taxation · Interpreting tax statutes conferring credits or deductions
- Value; Property; Market133 opinions · 1924–2026Defining fair market value for property assessment purposes · Determining fair market value of residential properties · Identifying methods for property valuation in tax assessment
- Gambling; Liquor; Game126 opinions · 1964–2026Deference to board's interpretation of liquor code · Board discretion in liquor license renewal decisions · Defining gambling device per se and its elements
- Tax; Sale; Property116 opinions · 1936–2026Defining good cause and trial court discretion under tax sale law · Bureau's duty to discover owner before tax sale · Determining property extinguishment and redemption rights under tax sale law
- Tax; Income; Business110 opinions · 1954–2026Assessing tax under practical system, not formulae · Determining tax duplication through the incidence test · Determining reasonable method for tax sale posting
- Net worth; Funds; Financial100 opinions · 1929–2026Applying the de minimis doctrine to relief theories · Reviewing appellant's background and financial circumstances · Defining net worth and its use in financial discovery
- Value; Valuation; Market83 opinions · 1939–2025Defining actual and fair market value for taxation · Defining actual value as fair market value · Determining the value of stock in trade
- Meetings; Open; Executive session76 opinions · 1982–2026Determining agency status under the sunshine act · Necessity of in-person meetings in capital defense · Analyzing statutory limitations and open meeting requirements
- Statutory; Succession; Death76 opinions · 1944–2026Protecting incapacitated persons by least restrictive means · Entitlement of estate to post-mortem work loss benefits · Analyzing statutory application and record limitations in estate administration
- Commissioner's; Tax76 opinions · 1941–2026Discussing stare decisis and expense allowances · Upholding expert's ACV calculation despite differing depreciation models · Distinguishing recommitment and recalculation orders regarding backtime
- Legislative history; Statutory; Through legislative71 opinions · 1934–2026Interpreting statutory language versus legislative history · Interpreting statutory silence and legislative omissions · Caution regarding legislative history and agency interpretation
- Property value; Testimony property; Valuation71 opinions · 1972–2026Determining fair market value based on evidence · Owner's competency to testify regarding property value · Determining property value based on available evidence
- Hunting; Wildlife; Animals61 opinions · 1938–2026Determining predatory nature for SVP classification · Assessing trial court discretion regarding facility dog use · Limiting agency power to conduct fishing expeditions
- Tax; Substance; Transactions45 opinions · 1910–2026Duty to advise taxpayer of installment agreement options · Distinguishing privileges and transactions for taxation purposes · Substance controls over form in tax cases
- Presumption; Assessment; Tax32 opinions · 2004–2026Burden of proof in tax assessment appeals · Justifying property assessment appeal thresholds under uniformity clause · Rebutting prima facie validity of assessment record
- Tax; Evasion; Proving28 opinions · 1971–2026Determining proper venue for tax omission and procedural relief · Determining sufficiency of expert evidence in tax assessment appeals · Distinguishing gratuities from contractual property rights
- Arrest records; Records impacting; Impacting reputation25 opinions · 1976–2025Harm from arrest records impacting reputation and employment
- Deductibility; Deductions; Expenses23 opinions · 1999–2024Distinguishing profit motive in tax liability cases · Determining gross income and allowable business deductions · Requiring notice and opportunity to object to deductions
- Responsible person; Tax; Section 667218 opinions · 1970–2022Determining employer liability for unemployment compensation taxes · Liability for improper tax assessments at common law · Determining responsibility for submitting to second type
- Expungement; Power expunge; Expunge criminal13 opinions · 1979–2008Demonstrating significant quality of life improvement for removal · Dissenting opinion on court power to expunge records
- Tariff; Customs; Classification11 opinions · 1955–2025Tariff requirements and Commission's power to grant waivers
- Tax; Willful failure; Willfulness6 opinions · 1974–2022Evidence of willful tax evasion and fair reply doctrine · Failing to list government income on financial statement · Reviewing evidence for willful failure to pay taxes
Counts are Pennsylvania 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