· 2/21/1927
Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. Fuller
Citations
- 273 U.S. 346
- 71 L. Ed. 676
- 1 C.B. 268
- 47 S. Ct. 389
- 1927 U.S. LEXIS 704
- 6 A.F.T.R. (P-H) 6541
- 1 U.S. Tax Cas. (CCH) 218
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- \The provision is part of a taxing statute; and such laws are to be interpreted liberally in favor of the taxpayers.\
- “The provision is part of a taxing statute; and such laws are to be interpreted liberally in favor of the taxpayers.”
- “The provision is part of a taxing statute; and such laws are to be interpreted liberally in favor of the taxpayers.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Butler
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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