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Famous Tax Quotes - A Conjurer’s Circle

2024-02-20

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Continuing our series on Famous Tax Quotes, today's tax quote is from a Supreme Court case holding that the Fifth Amendment doesn't excuse a complete failure to file a tax return:

[The taxpayer] could not draw a conjurer’s circle around the whole matter by his own declaration that to write any word upon the government blank would bring him into danger of the law.

United States v. Sullivan, 274 U.S. 259, 263 (1927).

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