that old question about "includes"

[rushpat]

I seem to remember seeing a quote from a Supreme Court case that said that, when the word "includes" is used in tax law, it is restrictive, not inclusive.

Does anyone else remember this and can provide a link or the quote?

Thanks.

[weishaupt1776]

HERE IT IS

[EnSabahNur]

Originally Posted by rushpat

I seem to remember seeing a quote from a Supreme Court case that said that, when the word "includes" is used in tax law, it is restrictive, not inclusive.

Does anyone else remember this and can provide a link or the quote?

Thanks.

It's more than Tax Law, it is including all criminal law as well.

Black’s Law Dictionary:

"Include" - (Lat. in claudere, to shut in, keep within). To confine within, attain, shut up, contain, inclose, comprise, comprehend, embrace, involve.

Inclusio unius est exlusio alterius. The inclusion of one is the exclusion of another. The certain designation of one person is an absolute exclusion of all others. 11 Coke, 58b.

In other words, if I say "the basket includes apples of the green variety." I am saying the basket ONLY includes apples of the green variety. This is true for ALL government statutes. None of them are for real people.

No law can harm a man, but those are the only ones that Government passes.

maryland "statutes" define includes to mean the examples listed, but not restrictive to said examples...

jon

[EnSabahNur]

I can wipe my butt, then write "includes" means living people on the used toilet paper, but that does not make it so. And I equate the two as being equal in value and relevance to myself.
;D