Document Type
Article
Publication Date
10-19-2009
Publication Title
State Tax Notes
Publication Title (Abbreviation)
St. Tax Notes
Volume
54
First Page
195
Last Page
198
Abstract
A statute will not be applied according to the literal meaning of its words if to do so would produce absurd results. Cases considering this principle have never been in short supply, but the rule has appeared in a striking number of cases in recent months. Accordingly, it is timely to explore this doctrine in this installment of Interpretation Matters.
The first part describes the doctrine generally. The second part identifies a critical question – and point of dispute – about the doctrine: What results can be considered to be absurd enough for the doctrine to apply? The third part illustrates use of the doctrine in state and local tax cases.
Rights
© 2009 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
The 'Absurd Results' Doctrine in State and Local Cases, 54
St. Tax Notes
195
(2009),
Available at: https://ir.law.fsu.edu/articles/314
Comments
First published in State Tax Notes.