The Use and Abuse of the 'Plain Meaning' Doctrine
StateTax Notes, Vol. 49, p. 831, 2008
11 Pages Posted: 3 Jun 2009
Date Written: September 22, 2008
Abstract
INTERPRETATION MATTERS COLUMN: This issue introduces a new column in State Tax Notes.
I recently wrote an article for State Tax Notes focusing on the constitutional and statutory construction aspects of the United States Supreme Court’s recent decision in the Davis case. This column will extend the inquiry to other aspects of interpretive approaches to the statutes, constitutions, and regulations that frame state and local taxation.
The topic of this first installment of the column, a frequently encountered device or explanation of interpreting legal texts, is “plain meaning.” Cases beyond number have recited that, when the text is clear, there is nothing to construe, and the statute, regulation, or constitutional provision will be applied according to its “plain meaning.” This approach is often reasonable, and the frequency of its assertion may seem soothing. But these waters are not always as placid as they appear. The plain meaning doctrine is sometimes problematic as applied to state and local taxation. It is sometimes overused or abused by the courts.
In this article, we examine this proposition through three perspectives.
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