In Re the Tax Appeal of Hawaiian Telephone Co.

How courts have described this case

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

• “It is a cardinal rule of construction that a statute imposing taxes is to be construed strictly against the government and in favor of the taxpayers....”
• “The legislature has a broad power to define terms for a particular legislative purpose, and the courts, as a general rule of construction, are bound to follow legislative definitions of terms rather than commonly accepted dictionary, judicial or scientific definitions.”

Source: CourtListener parenthetical corpus (CC0).