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International Tax Blog - New and Interesting International Tax Issues

Drawing Lines


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:

Regulation . . . often requires drawing lines.  . . .  The [Treasury] Department reasonably concluded that its . . . rule would “improve administrability,” . . . and it thereby “has avoided the wasteful litigation and continuing uncertainty that would inevitably accompany any purely case-by-case approach” . . . .

Mayo Foundation for Medical Education and Research v. U.S., 562 US 44 (2011)

Tags: Other - Famous Tax Quotes