Value Vinyls, Inc. v. United States

OPINION

AQUILINO, Senior Judge:

Courts are to interpret the language of statutes so as to give effect to the intent of Congress. E.g., Minor v. Mechanics Bank of Alexandria, 26 U.S. 46, 64 (1828); United States v. American Trucking Ass’ns, Inc., 310 U.S. 534, 542 (1940). Sometimes they yield to the legislative intent even when “it appears that a literal interpretation of the statute involved would produce a result contrary to the apparent legislative intent”. Procter & Gamble Mfg. Co. v. United States, 19 CCPA 415, 419, T.D. 45578 (1932).. . . All rules of construction must yield if the…