Statutory Interpretation
44 groups with Texas opinions1914–2026
- Legislative Intent and Construction3,848 opinions · 1922–2026Principles of statutory construction and legislative intent · Interpreting statutes according to plain language and legislative intent · Determining legislative intent from statutory history
- Statutory Interpretation and Application of Law3,460 opinions · 1914–2026Interpreting administrative rules like statutes · Statutory construction as a question of law · Statutory construction regarding implied terms and excluded words
- Statutory Interpretation Principles and Rules2,939 opinions · 1965–2026Determining statutory intent through plain meaning and common law · Interpreting constitutional and statutory intent in legal disputes · Interpreting statutory language through plain meaning rule
- Statutory Interpretation Principles and Methods2,249 opinions · 1940–2026Determining statutory meaning through literal text · Interpreting statutory terms based on plain meaning and enactment · Interpreting statutory definitions to avoid surplusage
- Mandatory vs. Discretionary Statutory Language2,025 opinions · 1956–2026Statutory construction and interpretation of appeal venues · Statutory interpretation regarding definition of plaintiff · Determining mandatory versus directory statutory provisions
- Municipal Law and Local Government Powers1,518 opinions · 1927–2026Interpreting water code provisions and statutory construction rules · Reviewing ordinances as a matter of law · Interpreting municipal ordinances and statutory construction rules
- Extrinsic Aids to Legislative Intent1,286 opinions · 1967–2026Interpreting legislative intent regarding statute of limitations · Interpreting legislative intent to avoid absurd results · Presumption of legislative intent regarding statutory changes
- Taxation Law and Exemptions1,177 opinions · 1924–2026Determining business done for franchise tax purposes · Strict construction of statutory tax exemptions · Determining tax liability for unauthorized versus surplus lines insurance
- Public Records and Open Meetings Law1,094 opinions · 1969–2026Harmonizing new statutes with existing open meetings laws · Determining whether information is a legal question · Analyzing open meetings act exceptions for employee dismissal
- Statutory Retroactivity and Application1,062 opinions · 1923–2026Analyzing statutory revisions and intent of specific codes · Distinguishing statutory repeal authority for evidence versus procedure · Resolving conflict between statutory blanks and material alteration
- Statutory Interpretation of Criminal Law1,028 opinions · 1958–2026Statutory construction principles for interpreting penal code language · Applying plain meaning to statutory text and penal code · Statutory construction rules and finality of prior convictions
- Lenity and Stare Decisis in Construction1,011 opinions · 1923–2026Statutory interpretation and judge disqualification procedures · Addressing untimely objections to statutory conflicts · Overruling errors lacking legal authority and statutory interpretation
- Statutory Interpretation Methodology997 opinions · 1973–2026Interpreting statutory language and legislative intent
- Statutory Interpretation of Tax Law908 opinions · 1940–2026Deference to agency interpretation of tax statutes · Applying legislative acceptance doctrine to tax code interpretation · Statutory revision and legislative intent in tax code
- Criminal Record Expungement and Bail Forfeiture Law848 opinions · 1981–2026Interpreting statutory intent and scope of expunction law · Reviewing standards for expunction petition rulings · Determining probable cause for record expunction
- Expert Testimony and Property Valuation Evidence674 opinions · 1931–2026Qualifying property owner testimony for market value and remittitur · Limiting speculative and conclusory testimony in property value opinions · Determining sufficient evidence for property value testimony
- Statutory Time Limits and Deadlines650 opinions · 1975–2026Determining adequate remedy under statutory deadlines · Determining if statutory dismissal deadlines are jurisdictional · Determining plausible circumstances for filing extension of time
- Statutory Interpretation and Legislative History582 opinions · 1982–2026Constraining legislative history against clear statutory language · Interpreting statute based on legislative history and evidence standard · Analyzing legislative silence regarding statutory provisions
- Statutory Interpretation and Administrative Law569 opinions · 1967–2026Determining mootness of administrative permitting challenges · Interpreting statute notice requirements regarding fetal injury · Interpreting statutory language regarding transfer application rejections
- Tax Law Procedures and Substantive Issues549 opinions · 1969–2026Burden of proof to overcome tax delinquency certificate · Compliance with tax code as jurisdictional prerequisite · Determining when warehousing begins for tax purposes
- Property and Estate Tax Exemptions472 opinions · 1965–2026Reconciling tax code provisions regarding excess proceeds distribution · Determining principal residence and standing in custody disputes · Determining public ownership for tax exemption purposes
- Licensing and Regulatory Enforcement Law468 opinions · 1967–2026Preemption of local ordinance by alcoholic beverage code · Resolving statutory conflicts regarding license suspension authority · Analyzing statutory compliance and due diligence exceptions
- Statutory Interpretation of Estate and Family Law465 opinions · 1970–2026Interpreting statutory language regarding former spouses in wills · Interruption of statute of limitations by serving estate · Interpreting statutory redundancies and probate code provisions
- Statutory and Legal Language Interpretation389 opinions · 1950–2026Applying ejusdem generis to limit statutory purpose · Interpreting statutory language and ejusdem generis doctrine · Express mention excludes all others rule of construction
- Statutory Interpretation and Meaning387 opinions · 1966–2026Interpreting statutory language through contextual analysis · Determining civil and remedial nature of statute amendments · Interpreting statutory term pending as impending or about to take place
- Property Valuation and Market Value Standards378 opinions · 1967–2026Procedure for appraisal and back-appraisal of property · Determining market value at the well and royalty costs · Determining fair market value under property code offset
- Property Valuation and Tax Assessment Law368 opinions · 1943–2026Defining market value for tax code purposes · Defining scope of appraisal protest and correction mechanisms · Establishing unequal property appraisal under tax code
- Retroactive Application of Law and Statutes335 opinions · 1970–2026Determining retroactivity of annexation law limitations · Determining procedural versus substantive nature of law changes · Determining retroactive versus prospective application of judicial decisions
- Motor Vehicle Licensing and Traffic Law308 opinions · 1939–2026Determining if license suspension is part of punishment · Statutory framework regarding extrapolation evidence in traffic law · Distinguishing factual disputes from legal significance in traffic law
- Real Property Valuation Principles and Methods278 opinions · 1949–2026Determining market value considering future land use potential · Determining appropriate real estate valuation methods · Determining market value and highest and best use
- Tax and Tariff Law Review Procedures231 opinions · 1951–2026Limiting judicial review of tax code remedies and mootness · Procedures for contesting internal revenue service determinations · Whether examination fee credits can offset future tax liability
- Charitable and Nonprofit Tax Exemptions196 opinions · 1951–2026Interpreting statutory definitions regarding public utility ownership · Defining purely public charity through aid to needy persons · Determining scope of accountability for nonprofit funds
- Tax Fraud and Evasion Issues146 opinions · 1979–2026Admissibility of tax statements and affidavits as evidence · Voiding assessment due to taxpayer fraud · Establishing prima facie case through official tax records
- Environmental and Regulatory Liability Law140 opinions · 1982–2026Administering wildlife laws and sovereign immunity principles · Analyzing knowledge requirement for permitting animals to roam · Defining pet status as property under the law
- Substance Over Form and Transaction Analysis77 opinions · 1980–2026Looking beyond labels to determine actual substance of charges · Analyzing sale-leaseback financing and security interests · Determining operational control and transaction essence for tax purposes
- Property Tax Assessment Law and Challenges66 opinions · 1969–2026Procedures for filing timely property tax protest notices · Defining appraisal records and required property descriptions · Burden of proof in assessment challenges
- Business and Income Tax Deductions65 opinions · 1972–2026Deductions as public money under employment contract · Determining allowable costs for cost of goods sold · Determining if expense allowance constitutes lucrative office
- Income Taxation and Allocation Principles62 opinions · 1979–2022Apportioning revenue based on broadcast location · Taxpayer burden to show allocation formula is unfair · Determining utility tax savings under consolidated returns
- Income Tax Law and Financial Matters57 opinions · 1995–2024Scope of discovery and relevance of net worth · Marketing methods cannot negate clearly taxable events
- Tax Accounting and Financial Adjustments48 opinions · 1965–2025Allocating costs for sign administration activities under sign code · Defining elements of swda cost-recovery claim · Distinguishing accounting practices from ratemaking proceedings
- Law Enforcement Records and Privacy48 opinions · 1997–2024Interpreting open records act exceptions for law enforcement records · Presumption of case investigation in continuance requests · Harm from arrest records impacting reputation and employment
- Record Sealing and Expungement Rights44 opinions · 1983–2021Interpreting the right to expunge arrest records
- Tax Willfulness and Intent Issues36 opinions · 1986–2022Distinguishing willful failure to pay from tax evasion · Accounting malpractice and tax delinquency dispute · State burden of proof on willfulness under tax code
- Tax Liability and Responsible Person Status30 opinions · 1984–2025Determining officer liability under tax code provisions · Determining tax liability after corporate privilege forfeiture · Determining responsible person and willfulness under tax statutes
Counts are Texas 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