Legal Opinion
Rockefeller v. Commissioner
Court of Appeals for the Second Circuit
Decided April 9, 1982No. Nos. 886, 889, Dockets 81-4197, 81-4199PublishedCited by 7 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Circuit Judge:
In divining the meaning of statutory words, courts have long followed the principle that the legislature is the master,1 and that statutory interpretation therefore involves a search for evidence of legislative intent.2 As Justice Frankfurter aptly phrased it, “[t]he Court’s task is to construe not English but congressional English.”3 Since words are often empty vessels and legislative history does not always provide specific answers to questions concerning congressional intent, however, courts have recognized that in interpreting statutes they must do more…
2Cases cited13 opinions
- J. I. Case Co. v. BorakSupreme Court of the United States · 1964
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Cabell v. MarkhamCourt of Appeals for the Second Circuit · 1945
- Commissioner v. AckerSupreme Court of the United States · 1959
- Helvering v. BlissSupreme Court of the United States · 1934
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Davis v. United StatesSupreme Court of the United States · 1990
- Van Dusen v. CommissionerUnited States Tax Court · 2011
- Don K. White and Alice S. White v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1984
- Harold Davis and Enid Davis v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- David Rockefeller and Margaret McG Rockefeller v. Commissioner of Internal Revenue, Estate of John D. Rockefeller, 3rd, Deceased, John D. Rockefeller, Iv, J. Richardson Dilworth and Donal C. O'brien, Jr., Executors, and Blanchette H. Rockefeller v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
2 more not listed; retrieve them via the Exa API.