Comptroller of the Treasury v. American Cyanamid Co.

Barnes, J.,

filed the following dissenting opinion.

The majority indicates in its opinion in this case that the text of its “judicial sermon” to the Comptroller is “But no practice, however generally, or however long it may have prevailed, can override the clear and manifest meaning of a statute.” In my opinion, if we are still constitutionally permitted to preach a judicial sermon — even to the Comptroller — the wrong text was selected and, perhaps the majority has even considered the wrong chapter. I suggest that the correct text would be:

“* * * [I]f there is no clear indication to the…