2014-08-15
Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle) today's tax quotes are related to Greek mythology:
Royalties do not spring, full-fledged, from a pen or typewriter, like Athena from the brow of Zeus (although many writers wish that they would).
Simenon v. Commr., 44 T.C. 820 (1965)
It is said that Athena sprang full-grown from the brain of Zeus, but not every power is exercisable when the instrument from which it is derived first becomes effective.
U.S. v. Merchants Nat'l Bank, 261 F.2d 570 (5th Cir. 1958)
In practice, however, advice does not spring from lawyers' heads as Athena did from the brow of Zeus. Inevitably, attorneys' opinions reflect an accumulation of education and experience in the law and the large society law serves.
IN RE SEALED CASE, 737 F.2d 94 (D.C. Cir. 1984)