Smith v. Messner

How courts have described this case

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

• where Realty Transfer Tax Act did not provide that an agreement of sale was a taxable document, our Court would not conclude such a document was taxable “by implication” given that the statute was penal in nature

Source: CourtListener parenthetical corpus (CC0).