Edited sentence: "On behalf of the Government it is urged that taxation is a practical matter and concerns itself with the substance of the thing upon which the tax is imposed rather than with legal forms or expressions.(1) State.(2) United States.(e) State, United States, and citizen.151, 153.69.245.136.69 06:11, 13 August 2007 (UTC).But in statutes levying taxes the literal meaning of the words employed is most important, for such statutes are not to be extended (expands) by implication beyond the clear import of the language used.For purposes of this chapter—.Gould v.Gould, 245 U.If the words are doubtful, the doubt must be resolved against the Government and in favor of the taxpayer.So once again a lower court has in effect "overruled" the supreme court.The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.They clearly state that what is listed is what is included, no matter what anyone tries to IMPLY it means.This is incorrect.This same decision bears upon the argument below voiding it under law.and again i ask.and the code states:.by what power do they believe they can do this.so clearly the 9th circuit judge made an erroneous statement as he is clearly contradicting the SUPREME court.therefore only these areas specifically listed are "included" in "includes".this is above reproach