Hales Sand & Gravel, Inc. v. Audit Division of the 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.

• holding parent company not entitled to refund of sales tax paid on transactions with subsidiary
• affirming Tax Commission’s ruling because challenger had failed to marshal evidence
• “Although we generally construe taxing statutes in favor of the taxpayer and against the taxing authority, we construe statutes providing tax exemptions strictly against the taxpayer.”
• affirming tax commission’s findings because challenger failed to marshal evidence

Source: CourtListener parenthetical corpus (CC0).