Scoville Service, Inc. v. Comptroller of the Treasury

How courts have described this case

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

• declining to give effect to the Comptroller’s interpretation of a tax statute where it was “contrary to the clear and unambiguous meaning of the statute”
• declining to give effect to the Comptroller’s interpretation of a tax statute where it was “contrary to the clear and unambiguous meaning of the statute”
• ‘[WJhere there is doubt as to the scope of the statute, ... it should be construed most strongly in favor of the citizen and against the state.’
• `[W]here there is doubt as to the scope of the statute, ... it should be construed most strongly in favor of the citizen and against the state.'
• “[W]here there is doubt as to the scope of the statute, ... it should be construed most strongly in favor of the citizen and against the state.”

Source: CourtListener parenthetical corpus (CC0).