...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...

...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...

...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...

...must be remembered that in construing taxing acts other well-accepted principles must not be ignored. Such 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...

...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,...

...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...

...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...

...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,...

...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...

...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,...