 | United States. Tax Court - Taxation - 1993
...levying taxes, the literal meaning of the words is most important for interpreting such statutes and is not to be extended by implication beyond the clear import of the language used. Crooks v. Harrelson, 282 US 55, 61 (1930); United States v. Merriam, 263 US 179, 187-188 (1923); Masonite... | |
 | United States. Tax Court - Taxation - 2000
...language of section 29. See generally United States v. Merriam, 263 US 179, 187 (1923) (stating that tax statutes are not to be extended by implication beyond the clear import of the language used). Accordingly, I respectfully dissent. 1. Number of Barrel-of-Oil Equivalents Section 29(a) allows taxpayers... | |
 | G. A. Endlich - Law - 1888 - 871 pages
...construed most strongly against the Government, and in favor of the person subjected to the imposition, and not to be extended by implication beyond the clear import of the language used.1" The exercise of the taxing power by the Legislature being strictly construed, it would follow,... | |
 | United States. Tax Court - Law reports, digests, etc - 1944
...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.... | |
 | Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1899
...be construed most strongly against the government, and in favor of the citizen, and these provisions are not to be extended, by implication, beyond the clear import of the language used. Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and are... | |
 | United States - 1898
...narrow the scope of a paragraph of the free list; for the provisions of a taxing statute must never be extended "by implication beyond the clear import of the language used," or be enlarged "so 'as to embrace matters not specially pointed outf although standing upon a close... | |
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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. 
