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Famous Tax Quote #13 - Anticipatory Assignment


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:

There is no doubt that the statute could tax salaries to those who earned them and provide that the tax could not be escaped by anticipatory arrangements . . . .

Lucas v. Earl, 281 U. S. 111 (1930).

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

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