Charles W. Sexton Co. v. Hatfield

How courts have described this case

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

• concluding that this court cannot “extend the scope of a tax-levying statute beyond the clear meaning of the language used”
• “We are not permitted to extend the scope of a tax-levying statute beyond the clear meaning of the language used.”
• “One well-recognized rule is that where the meaning of a taxing statute is doubtful, the doubt must be resolved in the favor of the taxpayer.”

Source: CourtListener parenthetical corpus (CC0).