Wooddell v. Dailey

How courts have described this case

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

• “[T]ax laws are to be strictly construed against the state and in favor of the taxpayer.”
• “a tax law under which a person claims an exemption is strictly construed against the person claiming the exemption”
• “W. Va.Code, 11-15-6, provides that all sales and services are presumed to be subject to the tax until the contrary is clearly established. In the face of such a presumption, the taxpayer has the burden of establishing that she is not subject to the tax.”

Source: CourtListener parenthetical corpus (CC0).