 | United States. Internal Revenue Service - Taxation - 1926
...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... | |
 | United States. Internal Revenue Service - Taxation - 1929
...which the tax is levied must come fairly and clearly within the descriptive words of the act and that "the literal meaning of the words employed is most...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."... | |
 | Robert Hiester Montgomery - Excess profits tax - 1923
...Sup. Ct. 53, 62 L. Ed. 211, and numerous other cases, to the effect (hit the provisions of the taxing statutes are not to be extended by implication beyond the clear import of the language used, and that they are to be construed most strongly against the government and in favor of the taxpayer,... | |
 | United States. Court of Customs Appeals - Customs administration - 1923
...interpretation of statutes levying taxes or duties it is a general rule their provisions shall not be extended by implication beyond the clear import of the language used or their operation enlarged so as to embrace matters not specially pointed out, although in close analogy,... | |
 | United States. Board of Tax Appeals - Taxation - 1930
...substance of the thing upon which the tax is imposed rather than with legal forms or expressions. Hut in statutes levying taxes the literal meaning of the...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.... | |
 | United States. Supreme Court - Law reports, digests, etc - 1931
...applies with peculiar strictness. In ^United States v. Merriam, 263 US 179, 187-188, after saying that "in statutes levying taxes the literal meaning of...beyond the clear import of the language used," we quoted with approval the words of Lord Cairns in Partington v. Attorney-General, LR 4 HL 100, 122,... | |
 | United States. Supreme Court - Courts - 1931
...applies with peculiar strictness. In United States v. Merriam, 263 US 179, 187-188, after saying that "in statutes levying taxes the literal meaning of...beyond the clear import of the language used," we quoted with approval the words of Lord Cairns in Partington v. Attorney-General, LR 4 HL 100, 122,... | |
 | United States. Board of Tax Appeals - Taxation - 1934
...taxing act, we must M-ognize the " literal meaning " of the words employed is most important because such statutes are not to be extended by implication beyond the clear import of the language used. Doubts are to be resolved in favor of the taxPayer. See Gould v. Oould, 245 US 151, 153 ; United Statet... | |
 | United States. Supreme Court - Law reports, digests, etc - 1935
...discussion, we have not been unmindful of the rule, frequently stated by this court, that taxing acts " are not to be extended by implication beyond the clear import of the language used," and that doubts are to be resolved against the government and in favor of the taxpayer. The rule is... | |
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But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by Implication beyond the clear import of the language used. 
