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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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Reports of the Tax Court of the United States, Volume 101

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...
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Reports of the Tax Court of the United States, Volume 114

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...
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Internet Tax Nondiscrimination Act: Hearing Before the ..., Volume 4

United States, United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law - Electronic commerce - 2003 - 102 pages
...follows: It is fundamental in this jurisdiction that statutes levying taxes or duties on citizens will not be extended by implication beyond the clear import of the language used, nor will their operation be enlarged so as to embrace matters not specifically named or pointed out....
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A Commentary on the Interpretations of Statutes

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,...
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Reports of the Tax Court of the United States, Volume 2

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....
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Reports of Cases in the Supreme Court of Appeals of Virginia, Volume 96

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...
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Congressional Serial Set

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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