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Famous Tax Quote #8 - Tax Rules Don't Necessarily Make Sense


Continuing our series on Famous Tax Quotes, today's Famous Tax Quote is:

"[W]hat makes sense" does not necessarily dictate the definitive answer in the tax area; apparent conceptual niceties often must give way to the hard realities of statutory requirements.

United States Freight Co. v. U.S., 422 F.2d 887 (U.S. ct. of Cl. 1970)

Andrew Mitchel is an international tax attorney who advises businesses and individuals with cross-border activities.

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