 A case of this kind — a fiscal case — form is not amply sufficient; because, as I understand the principle of all fiscal legislation, it is this: If the person sought to be taxed comes within the letter of the law, he must be taxed, however great...  Parliamentary Papers - Page xxiiiby Great Britain. Parliament. House of Commons - 1871Full view - About this book
 | Law reports, digests, etc - 1924 - 994 pages
...otherwise appear to be. In other words, if there be admissible, in any statute, what is called лм equitable construction, certainly such a construction is not admissible in a taxing statute, where yon can simply adhere to the words of the statute." À careful perusal of the judgment of the oase... | |
 | United States. Supreme Court - Law reports, digests, etc - 1925 - 1420 pages
...comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown,...you can simply adhere to the words of the statute." And see Eidman v. Martinez, 184 US 578, 583, 46 L. ed. 697, 701, 22 Sup. Ct. Rep. 515. We are of opinion... | |
 | Law reports, digests, etc - 1925 - 884 pages
...for the view that, if there be admissible in any statute, what is called an equitable construction, such a construction is not admissible in a taxing...you can simply adhere to the words of the statute. See Partington v. Attorney-General (14). We are therefore not entitled to read into the Act words which... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...law he must be taxed, however great the hardship may appear to the judicial mind to be. On the o'her hand, if the Crown, seeking to recover the tax, cannot...you can simply adhere to the words of the statute." And see Eidman v. Martinez, 184 US 578, 583. We are of opinion that these bequests are not taxable... | |
 | United States. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...in Partington v. Attorney General, LR 4 HL 100, 122 (cited and quoted in taxpayer's brief) : • * * In other words, if there be admissible in any statute,...you can simply adhere to the words of the statute. (Italics ours.) As has been said above, the taxpayer insists that Congress has placed no limitation... | |
 | Lionel Cuthbert Cropper - Accounting - 1927 - 888 pages
...comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown,...you can simply adhere to the words of the statute." Nature of the Tax. — The tax is calculated at a rate (called the " Standard Rate ") on each pound... | |
 | United States. Internal Revenue Service - Taxation - 1929 - 478 pages
...been overpaid. Partington v. Attorney General (LR 4. HL 100, 122), in the course of which it is said: In other words, if there be admissible in any statute...you can simply adhere to the words of the statute. It is quite clear that the words of the act of 1916, "ordinary and necessary expenses" could not have... | |
 | United States. Board of Tax Appeals - Taxation - 1930 - 1618 pages
...comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown,...you can simply adhere to the words of the statute." And see Eidman v. Martinez, 184 US 578, 583. See also Skwab v. Doyle, 258 US 529, and United States... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1931 - 1004 pages
...with approval the words of Lord Cairns in Partington v. Attorney-General, LR 4 HL 100, 122, that " if the Crown, seeking to recover the tax, cannot bring...you can simply adhere to the words of the statute." Second. It is conceded by the petitioner, as it must be, that at common law real estate cannot be sold... | |
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