Wasena Housing Corp. v. Levay

Markell, J.,

dissented as follows:

“Men must turn square corners when they deal with the Government.” Rock Island, A. & L. R. Co. v. United States, 254 U. S. 141, 143, 41 S. Ct. 55, 65 L. Ed. 188. The rule that taxing statutes are construed most strongly against the government, and in favor of the citizen (Gould v. Gould, 245 U. S. 151, 38 S. Ct. 53, 62 L. Ed. 211; Magruder v. Hospelhorn, 173 Md. 62, 194 A. 839), no longer receives even lip service. Courts properly are alert to enforce laws for collection of taxes and prevention of tax evasion. Nevertheless taxpayers have rights. The fair…