tax law construction
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 284 U.S. 498 - Miller v. Standard Nut Margarine Co. · 1932Most cited · 1,139 citing opinions
tax laws are to be interpreted liberally in favor of taxpayers, and that words defining things to be taxed may not be extended beyond their clear import. Doubts must be resolved against the government and in favor of taxpayers