Bullock v. National Bancshares Corp.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that “strict construction” requires that statutory tax exemptions must “affirmatively appear” in the statutes and “This strict, but literal, construction of the pertinent statutes lead to only one conclusion.”
• explaining that a claimant bears the burden to establish entitlement to a statutory exemption
• stating “all doubts are resolved in favor of the taxing authority”
• “To determine what receipts from intangibles should be allocated to business done in this state, Texas employs the location of payor test.”
• “An exemption cannot be raised by implication, but must affirmatively appear, and all doubts are resolved in favor of taxing authority and against the claimant.”
• “An exemption cannot be raised by implication, but must affirmatively appear . . . .”

Source: CourtListener parenthetical corpus (CC0).