| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...US v. Field, (1921) 255 US 257, affirming Id., (1920) 55 Ct. Cl. 430. 403 (f) Statutes levying taxes are not to be extended by implication beyond the clear import of the language used. In cases of doubt they are to be construed most strongly against the government and in favor of the... | |
| Law reports, digests, etc - 1925 - 1112 pages
...positive, clear, and precise, and admits of no doubt, and that, as this is a statute levying taxes, it is not to be extended by implication beyond the clear import of the ˇ:uˇguage used, and that, if there is any doubt, that doubt must be resolved against the government... | |
| Law reports, digests, etc - 1922 - 1090 pages
...commerce. Under the rule that, in the interpreting of statutes levying taxes, their provisions cannot be extended by implication beyond the clear import of the language used, where an inspection law prescribes excessive fees, without discriminating between the interstate and... | |
| United States. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...the substance of the thing upon which the tax is imposed rather than with legal forms or expressions. But in statutes levying taxes the literal meaning...implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the Government and in favor of the taxpayer.... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...the substance of the thing upon which the tax is imposed rather than with legal forms or expressions. But in statutes levying taxes the literal meaning...implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the Government and in favor of the taxpayer.... | |
| Law reports, digests, etc - 1926 - 1090 pages
...partnerships. Burk-Waggoner Oil Association v. Hopkins, 46 S. Ct. 48, 70 L. Ed. (Oct. Term, 1925). Taxing statutes are not to be extended by implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.... | |
| Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1918 - 754 pages
...imposing taxes are to be construed most strongly against the government, and in favor of the citizen, and are not to be extended by implication beyond the clear import of the language used. Whenever there is a just doubt, "that doubt should absolve the tax payer from his burden." Supervisors... | |
| United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...positive, clear, and precise and admits of no doubt; and that, as this is a statute levying taxes, it is not to be extended by implication beyond the clear import of the language used; and that, if there is any doubt that doubt must be resolved against the Government and in favor of... | |
| Law reports, digests, etc - 1926 - 1118 pages
...behalf of plaintiff's position, thp established rule that the provisions of the taxing statutes may not be extended by implication beyond the clear import of the language used therein, nor may the operations of statutes be enlarged so as to embrace matter not specifically pointed... | |
| Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1921 - 602 pages
...imposed and the legislative intent to impose a tax must be explicitly and distinctly shown. It cannot be extended by implication beyond the clear import of the language used. Hence, where there was no legislative enactment directing the assessment on a man's income, such income... | |
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