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Famous Tax Quote #32 - Change in the tax laws is a way of life

2010-09-03

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Continuing our series on Famous Tax Quotes (quotes from court opinions with language that is colorful or that concisely states an important tax principle) today's tax quote is:

Unlike some other kinds of legislation, tax laws are not enacted for the ages, but for the special exigencies of a particular time and discrete circumstances. Change in the tax laws is a way of life. 

Feldman v. Commissioner, 791 F.2d 781 (9th Cir. 1986).

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