Commissioner of Revenue v. AMIWoodbroke, Inc.

How courts have described this case

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

• “[t]axing statutes are to be construed strictly against the taxing authority, and all doubts resolved in favor of the taxpayer”
• “The general rule of construction is that where the language of the statute is plain, it must be interpreted in accordance with the usual and ordinary meaning of the words.”

Source: CourtListener parenthetical corpus (CC0).