Statutory Interpretation
43 groups with Virginia opinions1877–2026
- Statutory Interpretation Principles and Rules1,343 opinions · 1954–2026Statutory interpretation when language is unambiguous · Defining statutory ambiguity and the plain meaning rule · Interpreting statutes as a consistent and harmonious whole
- Legislative Intent and Construction1,218 opinions · 1929–2026Statutory construction principles and legislative intent · Interpreting statutes based on legislative intent and plain language · Interpreting plain language of legislative enactments
- Statutory Interpretation and Application of Law1,020 opinions · 1936–2026Statutory construction favoring plain and rational meaning · Concurring opinion on judicial restraint and statutory interpretation · Statutory construction as a whole or in pari materia
- Statutory; Language; Meaning777 opinions · 1942–2026Interpreting statutory language using ordinary meaning · Interpreting statutes using expressio unius est exclusio alterius · Interpreting undefined statutory terms using ordinary meaning
- Lenity and Stare Decisis in Construction529 opinions · 1877–2026Review standards for revocation appeals and statutory interpretation · Limiting judicial interpretation of statutory spendthrift exceptions · Determining substantial conformity between state statutes
- Extrinsic Aids to Legislative Intent463 opinions · 1956–2026Presuming legislative intent when language differs in code · Ascertaining and giving effect to legislative intent · Requirement for plain legislative intent to abrogate common law
- Statutory Interpretation of Criminal Law397 opinions · 1969–2026Interpreting penal statutes against legislative intent · Strict construction of penal statutes and ejusdem generis · Statutory construction principles regarding penal statutes
- Mandatory vs. Discretionary Statutory Language211 opinions · 1937–2025Interpreting "shall" versus "should" in administrative rules · Determining if statutory compliance is mandatory or directory · Determining mandatory versus directory statutory language
- Statutory Interpretation Methodology166 opinions · 1985–2026Interpreting statutory language and legislative intent
- Statutory Retroactivity and Application155 opinions · 1925–2026Statutory construction principles regarding retroactive application · Protecting substantive and vested rights from retroactive statutes · Interpreting statutory language for retrospective application
- Statutory Time Limits and Deadlines147 opinions · 1979–2026Acquiescence period for statutory compliance · Analyzing statutory exceptions to appeal deadlines · Determining commencement and waiver of statutory time limitations
- Statutory; Language; Intent138 opinions · 1974–2025Interpreting statutory language as directory rather than mandatory · Presuming intentional omission in statutory language · Interpreting statute provisions regarding lab test results
- Statutory Interpretation and Meaning120 opinions · 1962–2026Statutory construction requires viewing entire legislative scheme · Interpreting statutes to avoid redundancy and defining treatment · Implying meaning from statutory language
- Ejusdem generis; Meaning; Word120 opinions · 1975–2026Interpreting the permissive nature of the word may · Interpreting the scope of the term operate · Interpreting disjunctive words as conjunctive when necessary
- Statutory; Construction; Language115 opinions · 1941–2026Ordering conditional release under interstate compact · Interpreting statutory language and local ordinances · Interpreting zoning ordinances: plain meaning and intent
- Motor Vehicle Licensing and Traffic Law104 opinions · 1964–2026Interpreting the continuous course of driving for statutory violations · Revocation period does not automatically restore driving privilege · Passenger awareness required for vehicle drug possession
- Taxation Law and Exemptions102 opinions · 1969–2026Interpreting statutory exemptions for agricultural cooperatives · Defining "manufacture" in the context of corporate activity · Construction of tax statutes granting exemptions
- Expert Testimony and Property Valuation Evidence93 opinions · 1968–2026Admissibility of owner testimony regarding property value · Qualifying expert witnesses and lay opinions on value · Admissibility of industry valuation books under confrontation clause
- Value; Valuation; Market78 opinions · 1922–2026Defining fair market value for property sales · Defining significant personal effort for asset appreciation · Acceptance of net asset valuation for real estate holding companies
- Statutory; Death; Estate67 opinions · 1982–2025Interpreting statutory provisions regarding marital property division · Statutory construction and intestate succession rules · Strict construction of forfeiture statutes in civil proceedings
- Real Property Valuation Principles and Methods60 opinions · 1972–2025Determining property value as a matter of fact · Considering present and future circumstances in property valuation · Determining value added by home upkeep or trading activity
- Statutory Interpretation of Tax Law56 opinions · 1963–2026Interpreting taxation statutes and statutory construction principles · Interpreting tax statutes against the enforcing authority · Interpreting statutory terms and scope of tax exemption
- Tax; Assessment; Burden51 opinions · 1978–2026Burden of proof and doubt absolving taxpayer · Determining validity of supplemental tax assessments · Presumption of validity of tax commissioner's ruling
- Meetings; Open; Executive session49 opinions · 1983–2023Meeting rule requirements through written correspondence · Interpreting open meeting law exemptions narrowly · Determining when email constitutes a governing body meeting
- Retroactive Application of Law and Statutes45 opinions · 1986–2026Determining the retroactivity of a statute · Determining retroactive effect of statutory provisions · Applying judicial decisions retroactively to legal issues
- Property; Valuation; Assessment43 opinions · 1926–2026Determining error in property assessment procedures · Reluctance of courts to alter assessor judgments · Uniformity requirement in property taxation
- Licensing and Regulatory Enforcement Law36 opinions · 1987–2024Burden of proving substantial compliance with statutes · Basis for revocation when relying solely on criminal conviction · Purpose of license revocation is public safety not punishment
- Tax; Property; Income30 opinions · 1920–2015Governing property classification by date of acquisition · Determining who has legal interest in tax relief · Rejecting low sale prices by taxing authority
- Environmental and Regulatory Liability Law28 opinions · 1989–2026Determining civil nature of dog dangerous proceedings · Landowner's right to use proper force against trespassers · Defining the scope of society in dangerousness determinations
- Income; Tax purposes; Apportionment24 opinions · 1971–2024Determining gross income under statutory guidelines · Interpreting will provisions regarding income distribution · Determining fairness in income apportionment formulas
- Statutory Interpretation and Legislative History18 opinions · 1973–2026Accepting plain meaning without legislative history · Not considering legislative history when statute is unambiguous · Interpreting statutory meaning and legislative history
- Charitable; Tax exemption; Public charity18 opinions · 1977–2015Determining charitable status of a hospital · Determining who qualifies as a charity beneficiary · Defining charitable institution and profit for tax purposes
- Criminal Record Expungement and Bail Forfeiture Law18 opinions · 1996–2026Determining petitioner's right to seek expungement · Reviewing trial court discretion under expungement statute · Appeal in circuit court as continuation of original case
- Assessment; Tax; Presumption18 opinions · 1982–2020Presumption in favor of assessment validity in proceedings · Defining economic rent for leasehold use · Determining property assessment value under city code
- Tax; Evasion; Fraud13 opinions · 1993–2024Determining whether property value is a matter of fact or law · Determining materiality under 18 U.S.C. § 1001 and § 1014 · Failure to warn does not constitute fraud in tax investigations
- Income Tax Law and Financial Matters12 opinions · 1992–2014Taxability of illegal income and reasonable doubt · Recomputing net worth including stockholder indebtedness · Assessing relevance of unreported income evidence
- Tax and Tariff Law Review Procedures11 opinions · 1983–2022Determining the scope of administrative tax authority · Commission's authority to apply tax rulings retroactively · Determining article character for tariff laws
- Substance; Form; Tax7 opinions · 1973–2025Distinguishing changes in form from changes in substance · Substance over form in transaction analysis
- Tax; Willfulness; Willful failure7 opinions · 1970–2009Defining "willfully" in tax and criminal contexts · Defining willful violation of tax statutes · Establishing willfulness and tax deficiency for evasion
- Determining responsible person liability under tax statute · Scope of liability for filing false tax returns · Assessing liability for unpaid withheld employee taxes
- Describing the efficiency of fiduciary accounting methods
- Deductibility of income tax payments from net income
- Determining if accident reports are regular business records
Counts are Virginia 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