Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
Statutory Law, Kathleen Klepfer, Alexis Fetzer
Statutory Law, Kathleen Klepfer, Alexis Fetzer
Law Faculty Publications
This chapter describes the sources of law created by the legislative branch of the Commonwealth of Virginia. The materials include the laws enacted by the Virginia General Assembly, the publications in which those laws are found, and the resources available to assist in interpreting the legislative enactments.
The cardinal rule in Virginia statutory construction is that the statute expresses the intention of the lawmakers. Therefore, it falls upon the courts to ascertain the General Assembly’s intent where that intent becomes important in the application of statutory materials. When researching Virginia statutes, certain principles of interpretation and application must be kept …
Honoring Rick Mckinney And Llsdc’S Legislative Source Book, Roger V. Skalbeck, Joyce Manna Janto, Kathleen Klepfer
Honoring Rick Mckinney And Llsdc’S Legislative Source Book, Roger V. Skalbeck, Joyce Manna Janto, Kathleen Klepfer
Law Faculty Publications
In this essay, through three vignettes inspired by the Legislative Source Book, we honor Rick McKinney for his role as the collection’s guiding light and leading author. We also provide a list of permanent links suitable for scholarly citation, where major parts of the collection are now archived online.
Plain Meaning, The Tax Code, And Doctrinal Incoherence, Mary L. Heen
Plain Meaning, The Tax Code, And Doctrinal Incoherence, Mary L. Heen
Law Faculty Publications
This Article examines the Supreme Court's interpretive approach in recent tax cases. Part I of the Article sets the stage by describing the Court's interpretive approach, its focus on the relative determinacy of statutory language, and the backdrop of Chevron. Part II examines the effect of these issues on tax law, focusing on three cases that construe the same Code provision, section 104(a)(2), but apply quite different interpretive approaches. In United States v. Burke, the Court appeared to find the provision ambiguous and relied in part upon an interpretation of the statute contained in a Treasury regulation. Subsequently, in Commissioner …