Tax statutes
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 245 U.S. 151 - Gould v. Gould · 1917Most cited · 1,314 citing opinions
In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen.