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Famous Tax Quote #36 - Differences in Degree vs. Differences in Kind


Continuing our series on Famous Tax Quotes (quotes from court opinions with language that is colorful or that concisely states an important tax principle) today's tax quote is:

"Drawing the line" is a recurrent difficulty in those fields of the law where differences in degree produce ultimate differences in kind.

Harrison v. Schaffner, 312 U.S. 579 (1941).

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

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