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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. "
Cases Decided in the United States Court of Claims - Page 72
by United States. Court of Claims - 1927
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 30

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."...
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Income Tax Procedure

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,...
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Court of Customs Appeals Reports: Cases Adjudged in the United ..., Volume 11

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,...
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Reports of the U.S. Board of Tax Appeals, Volume 15

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....
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Depletion of Mines: Hearings Before the Joint Committee on Internal Revenue ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Depletion allowances - 1930 - 179 pages
...that such words as these have come from the Supreme Court: "In taxing statutes the literal meaning of words employed is most important, for such statutes...implication beyond the clear import of the language used." (263 US, 179.) ' Can the Revenue Bureau show that all the discovery claims it has allowed have been...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

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,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

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,...
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Reports of the U.S. Board of Tax Appeals, Volume 29

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 293

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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