Ebasco Services Inc. v. Arizona State Tax Commission

How courts have described this case

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

• interpreting former A.R.S. § 42-1301, as amended by 1960 Ariz. Sess. Laws, ch. 21, § 1, and 1968 Ariz. Sess. Laws, ch. 89, § 84
• taxing statutes are to be strictly construed against the taxing authority and liberally construed in favor of the taxpayer
• courts may look to subsequently enacted definition in searching for expression of earlier legislative intent
• The revenue statutes are to be liberally construed in favor of the taxpayer and strictly against the taxing authority; every interpretation is against exemptions from taxing statutes.

Source: CourtListener parenthetical corpus (CC0).