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any interpretive doubt is to be resolved in the veteran’s favor,
e.g., Natl. Org. of Veterans’ Advocates, Inc. v. Secy. of VA, 330
F.3d 1345, 1350 (Fed. Cir. 2003), so long as that interpretation
does not override the clear meaning of a particular provision,
e.g., Disabled Am. Veterans v. Gober, 234 F.3d 682, 692 (Fed.
Cir. 2000).
C. Language of 38 U.S.C. Section 5301(a) (2000)
With limited exceptions, section 5301(a) of title 38 (2000)
exempts from taxation benefit payments made pursuant to any law
administered by the VA. One exception (inapplicable here) is
that “the exemption * * * as to taxation [shall not] extend to
any property purchased in part or wholly out of such payments.”
Id. A second exception (also inapplicable here) exposes payments
of veterans’ benefits to levy for unpaid Federal taxes. 38
U.S.C. sec. 5301(d). There are no other exceptions to the
exemption from taxation, and title 38 (2000) contains no
definition of the term “benefit” particular to the exemption.
The text of 38 U.S.C. section 5301(a) (2000) is set forth in the
margin.4
4 Sec. 5301(a) of title 38 (2000) reads in full:
Sec. 5301. Nonassignability and exempt status of
benefits
(a) Payments of benefits due or to become due
under any law administered by the Secretary shall not
be assignable except to the extent specifically
(continued...)
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