King v. Mound City Industries, Inc.

I respectfully dissent. Until recently, no rule of statutory construction was more solidly entrenched in our case law than the rule requiring that we strictly construe revenue laws against the taxing authority and in favor of the taxpayer. A spate of decisions by this Court in recent years, however, have given little heed to this control*939ling principle of law in favor of a policy of allowing the taxation of anything the Director of Revenue’s conscience will allow him to tax.1 In line with this new philosophy, the majority today sanctions the Director’s decision to tax unaccounted-for…