E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal Revenue

U.S. Court of Appeals, Second Circuit · Decided 1996-03-04

Cited by 141 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

CALABRESI, Circuit Judge: Language does not have a “plain meaning” outside of its particular context. “You should have passed, dummy,” means something entirely different at a bridge table from what it means on Superbowl Sunday. The same words signify very different things because the linguistic context has changed. In this case, the taxpayer has asked us to invalidate a Treasury…

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