2014-12-13
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 quote is:
To respondent's assertion that our interpretation mixes apples * * * and oranges * * *, we think the literary quote more appropriate to the issue involved herein is a “Rose is a rose is a rose is a rose.”
Estate of Burghardt v. Commr., 80 T.C. 705 (1983)
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