 | United States. Board of Tax Appeals - Taxation - 1939
...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 rale Is... | |
 | United States. Supreme Court - Law reports, digests, etc - 1918
...151-154.) Statutes — construction — levying tax. 1 1. The provisions of statutes levying taxes will not be extended by implication beyond the clear import of the language used, nor their operations enlarged so as to embrace matters not specifically pointed out. [For other cases,... | |
 | United States. Congress. House. Committee on the District of Columbia - 1965 - 95 pages
...fair and reasonable construction discloses it, it is to be given effect although a taxing statute is not to be extended by implication beyond the clear import of the language used and doubts are to be resolved against the taxing power and in favor of the taxpayer. The intention... | |
 | United States. Dept. of the Treasury - Finance - 1936
...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. Department of the Treasury - Customs administration - 1935
...adhere to the words of the statute. In United States v. Merriam, 263 US 179, the Supreme Court says: In statutes levying taxes the literal meaning of the...implication beyond the clear import of the language used. In conclusion note the case of Meyer v. Arthur, 91 US 570, 576, where the Supreme Court in holding... | |
 | United States. Department of the Treasury - Customs administration - 1934
...263 US 179, 187, 188, after saying that "in statutes levying taxes the literal meaning of the terms employed is most important, for such statutes are...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. Congress. House. Committee on Banking and Currency - Bank stocks - 1968 - 202 pages
...ascertain what the statute means and execute it accordingly. . . . "The provisions of the statute cannot be extended by implication beyond the clear import of the language used, or its operation so enlarged as to embrace subjects not specifically enumerated. . . ." The Court of... | |
 | United States. Tax Court - Taxation - 1943
...expressions. But in statutes levying the literal meaning of the words employed is most important, for such are not to be extended by Implication beyond the clear import of the used. If the words are doubtful, the doubt must be resolved against the Gove ment and in favor of the... | |
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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. 
