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International Tax Blog - New and Interesting International Tax Issues


Drawing Lines

2011-02-10

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