McNeil-PPC, Inc. v. Commonwealth

How courts have described this case

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

• rejecting an interpretation of a statute that would lead to a windfall for the government at the expense of the taxpayer
• rejecting an interpretation of a statute that would lead to a windfall for the government at the expense of the taxpayer
• rejecting an interpretation of a statute that would lead to a windfall for the government at the expense of the taxpayer
• “[A] taxing statute must be construed most strongly and strictly against the government, and if there is a reasonable doubt as to its construction or application to a particular case, the doubt must be resolved in favor of the taxpayer.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).