Parson Asphalt Products, Inc. v. Utah 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 one who claims tax exemption has burden of showing entitlement to exemption
• stating \statutes which provide for exemptions should be strictly construed and one who so claims has the burden of showing his entitlement to the exemption\ (footnotes omitted)
• stating \statutes which provide for exemptions should be strictly construed and one who so claims has the burden of showing his entitlement to the exemption\ (footnotes omitted)
• “Statutes which provide for exemptions should be strictly construed, and one who so claims has the burden of showing his entitlement to the exemption.”

Source: CourtListener parenthetical corpus (CC0).