2026-02-11
Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle), today's tax quote is from a Tax Court opinion that came out this Monday:
[The taxpayer's] attorney, cites four cases * * *. Three appear to be hallucinations generated by a large language model AI.
[footnote 8] It is not absolutely clear from the record whether [the taxpayer's attorney] used generative AI to secure legal precedent for his arguments. * * * [C]ourts have begun to more seriously sanction lawyers who use AI as a shortcut in drafting. * * * Tax Court has not done so. Yet.
Clinco v. Commr. , T.C. Memo. 2026-16.
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