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Famous Tax Quote #9 - Origin of All Events Test


Famous Tax Quotes includes quotations from court opinions with language that is colorful or that concisely states an important tax principle. Readers are encouraged to send suggestions for upcoming Famous Tax Quotes.

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

[A]ll the events . . . which fix the amount of the tax and determine the liability of the taxpayer to pay it.

U.S. v. Anderson, 269 U.S. 422, 441 (1926)

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

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