The Canon that Tax Penalties Should Be Strictly Construed
31 Pages Posted: 20 Aug 2011
Date Written: August 19, 2011
After a period of quiescence, statutory interpretation has become a matter of intense interest among practitioners and scholars and of self-conscious reexamination by judges. An important part of the discussion is inquiry into canons or maxims of statutory construction. Courts have attempted to revivify such canons in recent decades.
Suggested Citation: Suggested Citation