Key Air, Inc. v. Commissioner of Revenue Services

How courts have described this case

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

• presumption of strict construction in favor of taxpayer does not apply when statute is not ambiguous
• presumption of strict con- struction in favor of taxpayer does not apply when statute is not ambiguous
• “[t]o the extent that the trial court has made findings of fact, our review is limited to deciding whether such findings were clearly erroneous” [internal quotation marks omitted]
• presumption of strict construction in favor of taxpayer does not apply when statute is not ambiguous
• statutory phrase \in connection with\ prescribes a factual, contextual, or causal relationship

Source: CourtListener parenthetical corpus (CC0).