Statutory Interpretation
43 groups with Tennessee opinions1859–2026
- Legislative Intent and Construction1,270 opinions · 1962–2026Ascertaining legislative intent in statutory construction · Principles of statutory construction and legislative intent · Determining legislative intent through statutory construction
- Statutory construction; Statutory interpretation; Statutes1,089 opinions · 1980–2026Statutory construction requiring consistent and reasonable interpretation · Determining statutory interpretation and scope of review · Review of statutory interpretation and procedural rules
- Death; Statutory; Estate603 opinions · 1972–2026Determining applicability of consumer protection act to insurance · Determining statutory limitations period for estate claims · General savings statutes do not extend GTLA statute of limitations
- Statutory Retroactivity and Application523 opinions · 1978–2026Analyzing statutory changes and standard of review · Addressing standing after statutory changes and preclusion doctrines · Interpreting statutory repeal and conflicting limitations periods
- Statutory Interpretation of Criminal Law500 opinions · 1963–2026Interpreting statutory definitions of deadly weapons · Analyzing statutory definition of motor vehicle for DUI · Interpreting statutory definitions of penal institution
- Mandatory vs. Discretionary Statutory Language460 opinions · 1941–2026Interpreting statutory language and notice requirements · Interpreting statutory intent and scope of jurisdiction · Interpreting statutory language regarding loan interest accrual
- Statutory; Language; Meaning434 opinions · 1977–2026Interpreting statutory language and the meaning of conjunctions · Interpreting statutory terms using external dictionaries · Determining statutory purpose and ambiguity
- Statutory Interpretation Principles and Rules376 opinions · 1977–2026Interpreting statutory intent over strict grammatical rules · Interpreting statutes based on existing case law and evidence rights · Interpreting statutes by considering general purpose and plan
- Statutory Interpretation Methodology337 opinions · 1998–2026Interpreting statutory language and legislative intent
- Lenity and Stare Decisis in Construction334 opinions · 1915–2026Review standard for statutory interpretation and delayed appeals · Standards for evidence sufficiency and statutory construction · Determining substantive versus procedural character of statutes
- Statutory; Language; Intent332 opinions · 1978–2026Statutory construction and legislative intent in transfer statutes · Interpreting statutory notice requirements for state liability · Allowing defendants to allege non-party contribution to injury
- Municipal Law and Local Government Powers248 opinions · 1964–2026Determining statutory interpretation of burial ground rights · Enjoining construction pending fulfillment of non-discretionary duties · Determining scope of farm operation under right to farm act
- Tax; Statutory; Construction218 opinions · 1978–2026Statutory interpretation and legislative amendment of tax provisions · Interpreting statutory intent regarding gross receipts tax payment options · Statutory construction and burden of proof for tax exemptions
- Extrinsic Aids to Legislative Intent218 opinions · 1977–2026Interpreting legislative intent and discretionary appeals · Interpreting legislative intent regarding form of government · Interpreting municipal definitions and legislative intent
- Taxation Law and Exemptions171 opinions · 1962–2026Construing taxation and exemption statutes differently · Determining legal incidence of retail sales tax · Taxability of leased equipment and sales tax exemptions
- Criminal Record Expungement and Bail Forfeiture Law86 opinions · 1994–2026Determining appeal rights under expungement rules · Analyzing bail bond forfeiture under state statutes · Court discretion regarding bail forfeiture relief
- Property value; Testimony property; Valuation85 opinions · 1971–2026Admitting owner's opinion on property value · Competency of property owner to testify on value · Examining expert testimony and property valuation standards
- License; Suspension; Revocation77 opinions · 1968–2026Reviewing statutory compliance and excusing noncompliance · Analyzing statutory construction regarding beer sales permits · Reviewing municipal beer sales ordinance validity
- Retroactive; Retroactivity; Law74 opinions · 1993–2026Denying retroactive application of overruled decisions · Declining federal standard for state rule retroactivity · Adopting the pipeline approach to legal retroactivity
- Income; Tax purposes; Apportionment68 opinions · 1984–2025Determining net earnings for state excise tax purposes · Apportioning business earnings and joint venture rules · Interpreting fund apportionment under education finance act
- Tax; Assessment; Burden63 opinions · 1933–2025Upholding tax collection authority by private operator · Determining tax liability based on seized inventory without records · Analyzing negligence and equitable relief in tax delinquency
- Vehicle; Driving; License60 opinions · 1979–2025Determining the civil nature of driving privilege revocation proceedings · Defining driving privilege versus fundamental right · Determining proper authentication of driving record documents
- Ejusdem generis; Meaning; Word55 opinions · 1968–2025Applying ejusdem generis to statutory benefit sources · Interpreting general legal expressions in context · Interpreting terms according to ordinary meaning
- Meetings; Open; Executive session50 opinions · 1984–2022Legislative intent exempting board decisions from open meetings act · Determining whether governmental meeting requires public openness · Determining injury from open meeting law violations
- Tax; Property; Income45 opinions · 1946–2024Determining whether a property sale was in gross · Determining if property use is integral to exempt purpose · Determining scope of statutory property exemption
- Statutory Interpretation and Meaning41 opinions · 1977–2026Interpreting statutes to avoid rendering parts superfluous · Requiring caption to state subject of legislative act · Interpreting statutory term pending as impending or about to take place
- Statutory Time Limits and Deadlines41 opinions · 1979–2026Determining mandatory nature of statutory collection timing · Defining applicability of three-day extension period · Statutory minutes provisions are directory, not mandatory
- Value; Valuation; Market36 opinions · 1986–2026Determining stock value through witness testimony and calculation · Determining fair value using three valuation methods · Determining fair value under appraisal statutes
- Tax and Tariff Law Review Procedures33 opinions · 1984–2024Reviewing commissioner's discretionary decision under tax statutes · Interpreting mandatory reciprocity and optional tax credits · Limitation on recovery for taxes paid under protest
- Tax; Evasion; Fraud30 opinions · 1977–2026Admissibility of tax plats for showing tax payment · Evaluating circumstantial evidence and willfulness in tax cases · Courts taking judicial notice of policy acceptance customs
- Real Property Valuation Principles and Methods28 opinions · 1982–2021Determining property valuation methods and agency expertise · Determining fair cash market value and highest and best use · Assessing representations regarding property value and security
- Expungement; Power expunge; Arrest records25 opinions · 1988–2024Determining jurisdiction and interpreting expungement statutes · Statutory purpose of expungement to prevent stigma
- Statutory Interpretation and Legislative History22 opinions · 1997–2024Common law supersedes legislative silence in statutory interpretation · Methods for interpreting statutory language and legislative history · Interpreting historical statutory provisions and their application
- Charitable; Tax exemption; Public charity21 opinions · 1974–2014Defining nonprofit corporations as public or charitable entities · Liberal construction of tax exemptions for charitable institutions · Enforceability of conditions in charitable gifts
- Depletion; Tax; Debt19 opinions · 1999–2024Distinguishing punitive from non-punitive monetary assessments · Determining liability based on when interest vests · Finding evidence of systemic commission underpayments
- Substance; Form; Tax15 opinions · 1859–2026Distinguishing ideas from physical substance for tax purposes · Tax avoidance through corporate reorganization under revenue act · Determining lawful exchange rates for debt settlements
- Assessment; Tax; Presumption15 opinions · 1986–2026Determining burden of proof for tax assessment validity · Proper procedure for challenging centrally assessed property taxes
- Property; Valuation; Assessment14 opinions · 1984–2024Determining proper procedure for challenging tax assessments · Assessing mineral estate taxes and barring actions · State burden to prove personal property assessment after real property discrimination
- Upholding tax liability of distinct corporate entity
- Authority for dog destruction under state police power · Applying open field exception to civil trespass on land
- Determining ordinary and necessary expenses for income calculation · Determining commercial activity for tax purposes
- Distinguishing tax law willfulness from general ignorance of law
- Determining if accident reports are regular business records
Counts are Tennessee 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