Estate of Eleanor R. Gerson, Deceased, Allan D. Kleinman, Executor - Page 54

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          387 (6th Cir. 1949) (holding that plain and unambiguous text must           
          be applied as written without resort to construction); see also             
          Chevron U.S.A., Inc. v. Natural Res. Def. Council, 467 U.S. 837,            
          842-843 (1984) (“If the intent of Congress is clear, that is the            
          end of the matter; for the court, as well as the agency, must               
          give effect to the unambiguously expressed intent of Congress”).            
          The Courts of Appeals for the Eighth and Ninth Circuits have held           
          in Simpson v. United States, 183 F.3d 812 (8th Cir. 1999), and              
          Bachler v. United States, 281 F.3d 1078 (2002), that the general            
          rule in TRA 1986 section 1433(b)(2)(A) may be applied plainly as            
          written, and the Court’s opinion sets forth no persuasive reason            
          as to why the Court of Appeals for the Sixth Circuit, or any                
          other Court of Appeals for that matter, should (or will) disagree           
          with the holdings of those cases.4                                          
               The Court’s opinion strains to find an ambiguity in the                
          clear reading of TRA 1986 section 1433(b)(2)(A) by referencing              


               4 The Court’s opinion suggests supra p. 25 that the Courts             
          of Appeals for the Eighth and Ninth Circuits did not consider the           
          general rule in its “particular context”.  I disagree.  Those               
          courts applied the general rule according to the plain reading of           
          its terms and, consistent with settled law, see, e.g., Bower v.             
          Fed. Express Corp., 96 F.3d 200, 208 (6th Cir. 1996) (holding               
          that an ambiguity in one part of a statute is not cause to narrow           
          or expand the plain meaning of a term found elsewhere in the                
          statute), declined respondent’s invitation to narrow the plain              
          reading of those terms on account of a proffered ambiguity in the           
          terms of the statute.  When a clear term may be construed plainly           
          as written, a court should not strain to find ambiguity in that             
          term so as apply it differently.  See Sphinx Intl., Inc. v. Natl.           
          Union Fire Ins. Co., 412 F.3d 1224, 1228 (11th Cir. 2005).                  




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