Strictissimi juris

STRICTISSIMI JURIS. The most strict right or law. In general, when a person receives an advantage, as the grant of a license, he is bound to conform strictly to the exercise of the rights given him by it, and in case of a dispute, it will be strictly construed. See 3 Story, Rep. 159.

References in periodicals archive ?
"Claims for tax refunds are in the nature of tax exemptions, and as such, should be construed strictissimi juris against the taxpayers and liberally in favor of the government," the tax court said in its ruling.