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Famous Tax Quote #19 - How many legs does a dog have?


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:

We reminded the plaintiffs at oral agument of Abe Lincoln's riddle that has now become a dictum (in the non-legal sense of that word):  "How many legs does a dog have if you call a tail a leg?"  The answer is "four," because "calling a tail a leg does not make it one."

Estate of Kauffman v. U.S. (D.C. No. 97-CV-2666-JWL)

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

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