 | United States. Congress. House. Committee on Banking and Currency - Bank stocks - 1968 - 218 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 - 1330 pages
...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... | |
 | Philippines. Supreme Court - Law reports, digests, etc - 1912 - 800 pages
...against the government and in favor of the subjects or citizens, and that their provisions should not be extended by implication beyond the clear import of the language used. (US vs. Wigglesworth, 2 Story (US) 369; 28 Fed Cas., p. 595.) In this case Mr. Justice Story said:... | |
 | United States. Tax Court - Taxation - 1993 - 650 pages
...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 - 696 pages
...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... | |
 | Gustav Adolf Endlich - Judicial process - 2005 - 942 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 - 1254 pages
...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.... | |
 | United States. Supreme Court - Law reports, digests, etc - 1925 - 1140 pages
...expressions. But in statutes levying taxes the literal meaning of the words employed is most [188] important, for such statutes are not to be extended...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.... | |
 | Actuarial Society of America - Insurance - 1912 - 466 pages
...statutes providing for the imposition of taxes are to be construed strictly, and that their provisions are not to be extended by implication beyond the clear import of the language used. In the clauses quoted above the word "received" is used in the first with reference to income, and... | |
| |
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. 
