Basic Principles in Taxing Statute

Definition Terms to prevail

"* * * In construing this statute, we are bound by the definition of terms made use of by the Legislature. As stated by this court in the case State v. City of Des Moines, 221 Iowa 642, 266 N.W. 41, 42, `the Legislature is its own lexicographer.' The guiding and controlling consideration is `the disposition of the goods made by the buyer, not the character of the business of the seller or the buyer.' * * *"

Applying the rules of interpretation heretofore set out to the facts of this case we conclude: (1) the meaning of the words "sale at retail" adopted by the trial court is not a common, ordinary, usual, or accepted meaning of such words; 
Satatute to be read as awhole
(2) the statute read as a whole does not indicate an intention upon the part of Congress to so define the words; (3) there is nothing in the legislative history which demands such a construction; and 
In case of ambiguity: Interpretation favoring Tax-payer
(4) taxes should be imposed by Congress, not by the courts, and when serious doubt arises as to taxability, as it does in this case, the doubt should be resolved in favor of the taxpayer. The law should be applied as written, and strained and artificial constructions should be avoided.[Gellman v United States [1956] USCA8 105; 235 F.2d 87 (25 June 1956)]