2009-07-03
I often come across court opinions with language that is colorful or that concisely states an important tax principle. I feel like these should be "Famous Tax Quotes".
Today I begin a series in which I will occasionally post “Famous Tax Quotes” on this blog. The criteria for these quotations is that they are from court opinions (e.g., the Supreme Court, the Circuit Courts, the Tax Court, etc.) where a tax issue is being decided. I encourage readers to send me suggestions for upcoming Famous Tax Quotes.
The first Famous Tax Quote is:
A given result at the end of a straight path is not made a different result because reached by following a devious path.
Minnesota Tea Co. v. Helvering, 302 U.S. 609 (1938).
Andrew Mitchel is an international tax attorney who advises businesses and individuals with cross-border activities.