Allied-Signal, Inc. v. Wyoming State Board of Equalization

URBIGKIT, Chief Justice,

specially concurring.

I specially concur. Although well aware of the current national dialogue on the subject of statutory construction, including specifically one approach characterized to be a literalistic implementation, I do not agree with a closed-end and cramped adaptation just like I do not agree that because jurists may differ in the interpretation of a contract, such disagreement necessarily makes the contract ambiguous. We may be the ambiguity.

I have no problem with the application of “legislative intent,” whatever it may be, but the difficulty is introduced…