UNITED STATES

v.

DICKERSON

Citator

Cited By

• Smith v. Commissioner of Internal Revenue, 168 F.2d 446 (2d Cir. 1948)
  …, which must be resolved by giving effect to the legislative purpose, rather than the literal meaning of the language employed. For this he cites United States v. American Trucking Ass’ns, 310 U.S. 534, 60 S.Ct. 1059, 84 L.Ed. 1345, rehearing denied 311 U. S. 724, 61 S.Ct. 53, 85 L.Ed. 472. We may note in passing that there a limited meaning was given the apparent generality of the statutory term involved. Further, as the Court took pains to point out, there were many factors supporting the limited interpret…
• Sea-Land Serv., Inc. v. The United States, 493 F.2d 1357 (Ct. Cl. 1974)
  …of Statutory terms must be consistent with the purpose of the statute as a whole so as to advance and effectuate the legislative design. United States v. American Trucking Assoc., 310 U.S. 534, 60 S.Ct. 1059, 84 L.Ed. 1345 (1940), rehearing denied, 311 U.S. 724, 61 S.Ct. 53, 85 L.Ed. 472 (1940). The Assistant Secretary concluded that if a final and conclusive trade-in allowance must be established as of the date of an exchange contract, no contracts could be executed until after the traded-in vessels were…