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A Process Failure Theory Of Statutory Interpretation, Mark Seidenfeld
A Process Failure Theory Of Statutory Interpretation, Mark Seidenfeld
Scholarly Publications
Despite all that has been written about the choice between purposivist, intentionalist, and textualist approaches to statutory interpretation, to date the literature has not provided a justification for the common judicial practice of relying on intent-based inquiries in some cases and disavowing those approaches for textualism in others. This Article fills that void and, in doing so, lays out a new “legislative process failure” theory of statutory interpretation that has the potential to move the debate beyond a simple choice between textual and intent-based interpretation. This Article argues that Congress and the courts comprise different linguistic communities when they interpret …
The 'No Surplusage' Canon In State-Local Tax Litigation, Steve R. Johnson
The 'No Surplusage' Canon In State-Local Tax Litigation, Steve R. Johnson
Scholarly Publications
Previous installments of this column have examined numerous canons or conventions of statutory interpretation in their application to state and local tax controversies. This installment considers another canon: the precept that courts should prefer interpretations that render no part of a statute superfluous. A recent treatise phrased the principle thus:
If possible, every word and every provision [of an enactment] is to be given effect. . . . None should be ignored. None should needlessly be given an interpretation that causes it to duplicate another provision or to have no consequence.
The first part below describes the canon generally. The …