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Famous Tax Quotes - Almost Indistinguishable Lines

2017-09-18

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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 line of separation between trusts and associations is often so vague as to make them almost indistinguishable.

Estate of Scofield v. Commr., 266 F.2d 154 (6th Cir. 1959).

Tags: Other - Famous Tax Quotes