What is the test for interpreting the meaning of a statute in the context of a tortfeasor's interpretation?

MultiRegion, United States of America

The following excerpt is from Dubroff, In re, 119 F.3d 75 (2nd Cir. 1997):

Interpretation begins with the text of the statute. If the text is unambiguous, our task is at an end unless the text produces a manifestly absurd result, an exceptionally rare occurrence. See Dunn v. Commodity Futures Trading Comm'n, --- U.S. ----, ----, ----, 117 S.Ct. 913, 916, 921, 137 L.Ed.2d 93 (1997). Our task ends here with the text.

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