Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


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

2010-11-11

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.

Tags: Other - Famous Tax Quotes