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Famous Tax Quotes - An Unsubstantiated Presumption

2017-07-06

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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:

The tax collector's presumption of correctness has a herculean muscularity of Goliathlike reach, but we strike an Achilles' heel when we find no muscles, no tendons, no ligaments of fact.

LaBow v. Commr, 763 F.2d 125 (2d Cir. 1985)

Tags: Other - Famous Tax Quotes