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:
. . . [A]lthough the "Congress cannot make a thing income which is not so in fact," it can label a thing income and tax it, so long as it acts within its constitutional authority, which includes not only the Sixteenth Amendment but also Articl 1, Sections 8 and 9.
Murphy v. IRS, D. C. Circuit 493 F3d 170 (2007)
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