Summary
recognizing the rule that the tax statute must be construed in favor of the taxpayer "is only to be resorted to as an aid to construction when an ambiguity or doubt is apparent on the face of the statute, and then only after other possible extrinsic aids of construction available to resolve the ambiguity have been exhausted"
Summary of this case from Dunlap v. Friedman's Inc.Opinion
No. 4173.
May 17, 1963.
TSUKIYAMA, C.J., CASSIDY, WIRTZ, JJ., CIRCUIT JUDGE TASHIRO, IN PLACE OF MIZUHA, J., DISQUALIFIED, AND CIRCUIT JUDGE KING, IN PLACE OF CIRCUIT JUDGE HEWITT, RETIRED.
J. Russell Cades and Harold S. Wright ( Smith, Wild, Beebe Cades) for the petition.
The petition for rehearing in the above-entitled cause is denied without argument.