When will the City rely on the legislative history of the Amendment to add to its tax code?
MultiRegion, United States of America
The following excerpt is from Catskill Mts. Ch. Trout Unltd. v. City of N.Y., 273 F.3d 481 (2nd Cir. 2001):
Even if we were to conclude that the proper application of the statutory text to the present facts was sufficiently ambiguous to justify reliance on the legislative history of the statute, see Blum v. Stenson, 465 U.S. 886, 896 (1984), that source of legislative intent would not help the City. The legislative history is silent on the meaning of "addition." See Gorsuch, 693 F.2d at 175. Instead, the City relies principally on
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