 | Law reports, digests, etc - 1925 - 1112 pages
...by implication beyond the clear import of the Ianguage used, and that, if there is any doubt, that doubt must be resolved against the government and in favor of the taxpayer, citing Gould v. Gould, 245 US 151, 153, 38 S. Ct. 53, 62 L. Ed. 211; united States v. Merriam, 263... | |
 | Accounting - 1921 - 498 pages
...of the law must be strict against the government, liberal in favor of the taxpayer, and all doubts must be resolved against the government and in favor of the taxpayer? Thus far I have spoken of section 331 with the idea in mind, although what I have said may apply as... | |
 | Accounting - 1924 - 498 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...against the government and in favor of the taxpayer. — Gould v. Gould (245 US 151, 153). The rule is stated by Lord Cairns in Partington v. Attorney General... | |
 | National Tax Association - Law - 1924 - 628 pages
...by Congress." In this case the court also reiterated the rule that if the words of a taxing statute are doubtful, the doubt must be resolved against the government and in favor of the taxpayer. — United States v. Merriam. US Sup. Ct., Nov. 12, 1923. See Bui. VIII, 115. INCOME, FEDERAL — TAX... | |
 | Taxation - 1927 - 1150 pages
...by implication beyond the clear import of the Ianguage used, and that, if there is any doubt, that doubt must be resolved against the government and in favor of the taxpayer, citing Gould v. Gould, 245 US 151, 153, 33 S. Ct. 53, 62 L. Ed. 211; United States v. Merriain, 263... | |
 | United States. Supreme Court - Law reports, digests, etc - 1925 - 1420 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...against the government and in favor of the taxpayer. Gould v. Gould, 245 US 151, 153, 62 L. ed. 211, 213, 38 Sup. Ct. Rep. 53. The rule is stated by Lord... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...such statutes are not to be extended bv implication beyond the clear import of the language used. If words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer. If a person sought to be taxed comes within the letter of the law, he must be taxed regardless of the... | |
 | Law reports, digests, etc - 1925 - 1112 pages
...implication beyond the clear import of the ¡:u¡guage used, and that, if there is any doubt, that doubt must be resolved against the government and in favor of the taxpayer, citing Gould v. Gould, 245 US 151, 153, 38 S. Ct. 53, 62 L. Ed. 211; United States v. Merriam, 263... | |
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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. If the words are doubtful, the doubt must be resolved against... 
