Chief executive Tim Cook told a US Senate committee Apple paid all the taxes it owed, complying with both the law, and the spirit of the law.
Two experts FORBES spoke with, Arif Panju of the Freedom of Information Foundation of Texas and Alicia Wagner Calzada of law firm Haynes Boone, both proponents of the statute, say that the spirit of the law is designed to protect citizens and journalists with less cash from being bullied by interests with more cash.
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Ella Paneyakh, a sociologist and legal expert at Russia's European University in St Petersburg, said the case illustrated how in President Vladimir Putin's Russia "they are getting very creative, interpreting the law very literally, in a way which does not correspond to the spirit of the law".
He said Mr Ayriss was "just plain wrong" and neither the letter or the spirit of the law had been broken.
However, a couple of weeks ago he said that he supported the tax ministry's case and said that Yukos's activities violated the spirit of the law.
Lawmakers in Washington have recently taken aim at the credit card industry, and whether you agree with the spirit of the law, we believe the outcome will be less credit available to consumers.
The Senate Ethics Committee decided to stick with the spirit of the law that senators originally intended, but the House Ethics Committee went with the letter of the law, which included the loophole not requiring spouses and children to report financial transactions in a timely fashion.
The August 24 jury verdict, according to this narrative, fed on such technicalities at the expense of the spirit of the law, which is supposed to be all about encouraging innovation.
But, even if Mr Gore did not violate the original spirit of the law, he did violate its letter.
And even some of the ways that they detailed were not in accordance with the spirit of the Geneva Conventions and the law of war.
In some cases, the affront to the letter and spirit of the law has been egregious.
Judge Maria Lourdes Afiuni, following the spirit of the law, granted the banker conditional release pending trial.
He saw a violation, in other words, of the spirit of the law.
Nor is it anyone playing games and avoiding the spirit of the law.
Whatever the spirit of the law, dancing close to, but not over, the line of what's permissible in the law's letter is a daily concern for groups like these.
How to breach this divide, between those who want Islamic finance and those who want to provide it, but not on terms that reflect the spirit of the law?
That is especially true since one outcome of this scandal will be to give these partisan groups even more freedom to operate outside of at least the spirit of the law.
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Tax evasion is illegal and cannot be condoned, but tax avoidance is when people devise mechanisms which contravene an interpretation of the spirit of the law but are nonetheless perfectly legal and intended wholly or primarily to reduce their liabilities.
To advocate an open-ended qualification of the common-law system by introducing unspecified civil-law concepts is to betray the basic spirit and intent of the "basic policies" and the Basic Law.
The carnival theme is especially strong here, and perhaps the most emblematic and powerful of these works is "Spirit of the Carnival (The British forces of law and order in confrontation with an ancient African Spirit)" (1982) by Tam Joseph, an artist from the tiny island of Dominica.
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My hope is that all banks will not only comply with the letter of the law, but also with the spirit of it as well, offering reasonable pay for performance, as well as pay that is appropriately sensitive, or leveraged, to performance.
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Genuine human rights activists worldwide, are mustering to Wilders' side, in the growing conviction that Dutch law is being put to uses contrary to the spirit of the Universal Declaration of Human Rights, and more in line with sharia law standards and sensibilities.
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But in the latest strange twist to the new law, the spirit of U.S. job creation will be embodied by none other than Manchester United, the British soccer club.
You have, in effect, violated the spirit and intent of American law.
Barclays chief executive Antony Jenkins said Mr Sants would ensure that all staff met the spirit and letter of the law and regulators' expectations.
Texans, including those working in the oil and gas industry, want this law to be effective, and everyone wants service providers to comply with not just the letter of the law, but its spirit as well.
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Critics of the court say the decision will usher in a new era of corporate influence in elections, undermining the spirit of the 2002 campaign finance law, which was designed to curb "soft money" (or unregulated) political donations.
Here the IRS may have followed the letter of the new law but not its spirit.
"We take great care to ensure that these sales respect both the spirit and the letter of the law while trying to make sure that ordinary people are not deprived of basic foodstuffs, " Cargill said in a statement.
They are not just according with the letter of the law, not even just with the spirit.
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