Ragland v. K-Mart Corp.

How courts have described this case

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

• “Any tax exemption provision must be strictly construed against the exemption, and to doubt is to deny the exemption; the taxpayer has the burden of clearly estabhsbing the exemption beyond a reasonable doubt.”

Source: CourtListener parenthetical corpus (CC0).