taxing statute การใช้

• Suppose a State collects taxes under a taxing statute that this Court later holds unconstitutional.
• Under the taxing statutes, elaborate provisions were made for its assessment and collection in order to secure the greatest possible return.
• In the absence of such dispositive language, the question is one of fair interpretation of the taxing statute as written and applied.
• In the absence of such dispositive language, the question is one of " fair interpretation of the taxing statute as written and applied ."
• The argument that an individual does not owe federal income tax because the Internal Revenue Service has failed to identify any federal taxing statute has been rejected by the U . S . Tax Court, and has been ruled to be frivolous.