Tax Law

Everyone doesn’t mean everyone

American Banana Co. v. United Fruit Co., 213 U.S. 347, 357 (1909): “Words having universal scope, such as ‘every contract in restraint of trade,’ ‘every person who shall monopolize,’ etc., will be taken, as a matter of course, to mean only everyone subject to such legislation, not all that the legislator subsequently may be able to catch.”
See also Foley Bros. v. Filardo, 336 U.S. 281 (1949); and Steele v. Bulova Watch Co., 344 U.S. 280 (1952).