In Re the State & City Sales Tax Liability of Quality Service Railcar Repair Corp.

How courts have described this case

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

• “[S]tatutes allowing a tax exemption are strictly and narrowly construed in favor of the taxing power and are given a reasonable, natural and practical meaning to effectuate the purpose for which the exemption was granted.”

Source: CourtListener parenthetical corpus (CC0).