Degraw v. Eighth Judicial Dist. Court of Nev.

How courts have described this case

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

• noting that the canon requiring doubt to be resolved in the favor of the taxpayer should be one of last resort, when statutory ambiguities cannot be otherwise resolved
• rejecting argument that ISP did not have “privilege” to “communicate with” local telephone customers because ISP could not initiate calls
• “Nothing about the word ‘privilege’ connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.”
• \Nothing about the word `privilege' connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.\
• “Nothing about the word ‘privilege’ connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.”
• “Nothing about the word ‘privilege’ connotes that the service purchased must actually be used by the taxpayer in the fashion covered by the excise tax.”

Source: CourtListener parenthetical corpus (CC0).