Texas Utilities Electric Co. v. Sharp

How courts have described this case

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

• holding that a deduction authorizing provision was “tantamount” to an exemption
• holding that an administrative agency's construction of a statute is entitled to great weight
• holding that a deduction authorizing provision was \tantamount\ to an exemption
• holding that a deduction authorizing provision was Atantamount@ to an exemption
• “[T]o promote uniformity and equality in taxation, we construe tax exemptions—and provisions tantamount to tax exemptions—strictly against the taxpayer and in favor of the taxing authority.”
• statutes enacted purely for revenue purposes should be liberally construed

Source: CourtListener parenthetical corpus (CC0).