Opinion

Department of Revenue v. Fox

449 U.S. 821 · Supreme Court of the United States · Oct 6, 1980

Full text

Department of Revenue of Alabama v. Fox, formerly dba Cherokee Construction Co.

C. A. 5th Cir. Certiorari denied.

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Parentheticals

one seeking to assert exemption from taxation has the burden to clearly establish such right and in all cases of doubt as to legislative intent, the presumption is in favor of the taxing power
United States v. State of Miss.
one seeking to assert exemption from taxation has the burden to clearly establish such right and in all cases of doubt as to legislative intent, the presumption is in favor of the taxing power
United States v. Mississippi