Statutory Interpretation
43 groups with Wisconsin opinions1922–2026
- Legislative Intent and Construction473 opinions · 1927–2024Presumption of legislative intent and statutory interpretation · Analyzing legislative intent regarding statutory amendments · Interpreting legislative intent from statutory language
- Statutory Interpretation Principles and Rules464 opinions · 1924–2023Interpreting statutes to avoid absurd or unreasonable results · Determining statutory ambiguity and plain meaning · Interpreting statutes to avoid surplusage and absurdity
- Statutory construction; Statutory interpretation; Statutes435 opinions · 1978–2024Reviewing statutory interpretation as a question of law · Statutory construction and interpretation as a question of law · Interpreting statutory ambiguity through reasonable construction
- Statutory; Language; Meaning429 opinions · 1953–2026Interpreting statutory language to avoid surplusage · Statutory ambiguity requiring judicial interpretation · First resort to statutory language when determining intent
- Mandatory vs. Discretionary Statutory Language204 opinions · 1976–2026Construction of mandatory duty in statutory language · Application of undisputed facts to statutory questions of law · Interpreting statutory language as permissive or mandatory
- Lenity and Stare Decisis in Construction175 opinions · 1955–2025Interpreting statutory ambiguity for reasonable persons · Statutory construction's goal and limits of lenity · Strict compliance doctrine in statutory interpretation
- Extrinsic Aids to Legislative Intent142 opinions · 1968–2025Ascertaining and giving effect to legislative intent · Presumption of legislative knowledge of existing laws · Presumption of legislative acquiescence in judicial construction
- Statutory Interpretation of Criminal Law97 opinions · 1975–2025Interpreting penal statute language and legislative intent · Interpreting statutory penalties based on the statute as a whole · Interpreting penal statutes under the rule of lenity
- Taxation Law and Exemptions80 opinions · 1979–2026Strict construction of tax exemptions and privileges · Requirement for property tax exemption eligibility · Determining taxability level under sales and use tax plan
- Statutory Interpretation and Legislative History64 opinions · 1983–2025Examining statute scope, history, context, and intent · Analyzing legislative history and purpose of restitution · Permitting legislative history in statutory interpretation
- Statutory Retroactivity and Application64 opinions · 1975–2025Retroactivity of legal changes and legislative intent · Presumption against retroactive application of statutes · Hesitating to approve retrospective imposition of liability
- Statutory Interpretation and Meaning62 opinions · 1982–2023Determining statutory ambiguity for judicial review · Interpreting statutory cost calculation for hospital patients · Statutory definitions control meaning when provided in statute
- Tax; Statutory; Construction47 opinions · 1925–2024Strict but reasonable construction of exemption statutes · Interpreting constitutional and statutory meaning of income · Statutory requirements for property assessment and taxation
- Statutory; Language; Intent47 opinions · 1956–2016Interpreting statutory language regarding earnings and commissions · Determining reasonableness and fairness of special assessment basis · Interpreting strict liability statutes and legislative drafting records
- Vehicle; Driving; License42 opinions · 1922–2025Defining operation of a vehicle for statutory purposes · Upholding mandatory imprisonment for driving after revocation · Applying statutory exemptions to vehicle registration requirements
- Municipal Law and Local Government Powers38 opinions · 1977–2026Interpreting statute liberally to protect property owners · Determining question of law regarding ordinance interpretation · Interpreting statutory provisions regarding municipal authority
- Ejusdem generis; Meaning; Word36 opinions · 1982–2026Interpreting words and phrases according to common usage · Applying ejusdem generis doctrine to class of objects · Interpreting rules without violating common sense or reason
- Meetings; Open; Executive session36 opinions · 1980–2017Defining the scope and function of john doe proceedings · Determining meeting status under open meeting law · Historical view of sunlight as a private nuisance right
- Retroactive; Retroactivity; Law33 opinions · 1933–2023Considering factors for applying legal decisions prospectively · Prohibiting retroactive application of legislation · Retroactive legislation meeting due process requirements
- Property; Valuation; Assessment33 opinions · 1932–2018Determining fair market value under statutory basis · Determining unequal burden of property taxation · Assessor's duty to consider restrictions in valuation
- Tax; Assessment; Burden32 opinions · 1979–2026Examining alternative relationships giving rise to tax liability · Status of the tax appeals commission as final authority · Determining loss for trust income tax purposes
- Tax; Property; Income31 opinions · 1935–2020Improper discounting of real estate for capital gains tax · Defining exclusionary property under statutory provisions · Determining federal estate tax payment and apportionment
- License; Suspension; Revocation31 opinions · 1980–2023Interpreting penal statutes and blood alcohol concentration standards · Determining gambling promoter status based on device possession · Decriminalizing operating after suspension period expires
- Value; Valuation; Market26 opinions · 1979–2019Determining market value for tax assessment purposes · Determining reasonable comparability of property for valuation · Defining fair market value for property appraisal
- Statutory Time Limits and Deadlines25 opinions · 1979–2003Interpreting time provisions as directory only under certain conditions · Determining mandatory versus directory statutory time limits · Determining applicability of statutory extension of time
- Income; Tax purposes; Apportionment22 opinions · 1977–1996Rationality of income apportionment formulas for taxation · Defining net business income for tax purposes · Defining net taxable income for tax rate application
- Real Property Valuation Principles and Methods17 opinions · 1927–2011Determining fair market value after actual property sale · Explaining the capitalized income approach to asset value · Determining property value based on suitable uses
- Statutory Interpretation Methodology17 opinions · 1991–2019Interpreting statutory language and legislative intent
- Depletion; Tax; Debt17 opinions · 1980–2018Analyzing transitional tax rules for bad debt reserves · Determining if a fee is punitive or administrative · Determining liability for interest on unpaid money
- Death; Statutory; Estate13 opinions · 1968–2003Strict construction of forfeiture statutes defining misconduct · Instituting actions against deceased tortfeasor's representative · Interpreting statutory terms like inheritance in law
- Tax; Evasion; Fraud12 opinions · 1965–2012Establishing grounds for probable cause in tax evasion cases · Determining materiality and jury issues in tax omissions · Determining materiality element in 18 U.S.C. § 1001
- Charitable; Tax exemption; Public charity10 opinions · 1970–2025Determining rational basis for nonprofit liability distinction · Determining nonprofit status and business activity for exclusion application · Determining charitable exemption for hospitals under construction
- Wildlife; Hunting; Animals8 opinions · 1982–2017Municipal property owners regulating hunting rights · Limitation of liability for dog owners under animal control act · Determining who is legally harboring or keeping a dog
- Assessment; Tax; Presumption7 opinions · 1982–2020Procedures for exceeding property tax levy limits · Determining tax validity beyond mere mathematical proof
- Business and Income Tax Deductions6 opinions · 1990–1992Defining net business income and allowable business expenses
- Criminal Record Expungement and Bail Forfeiture Law5 opinions · 1979–2024Reviewing statutory interpretation of bail forfeiture provisions · Determining scope of expungement relief under state statute · Reviewing forfeiture and remission of bail bond
- Determining proper classification under tariff headings · Interpreting tariffs as contracts or not · Commissioner's authority to reallocate income under section 482
- Determining constructive dividend based on shareholder benefit · Determining substance over form in malpractice actions
- Determining responsible person status under tax statutes · Distinguishing liability from tax collection agent duties · Determining personal liability for unpaid withholding taxes
- Police scrutiny of individuals with arrest records · Determining if accident reports are regular business records
- Determining credibility of expert testimony in property valuation
- Distinguishing willful failure to pay from tax evasion
- Taxability of illegal income and reasonable doubt
Counts are Wisconsin 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