With Large Charitable Contributions Aim For More Than Substantial Compliance
We can use this opinion to illustrate three of Reilly’s Laws of Tax Planning – The Fourth – Execution isn’t everything but it’s a lot – ,The Seventh – Read the instructions -, and The Sixteenth – Being right without substantiation can be as bad as being wrong. You can quibble about the 16th, since there was a good bit of substantiation. It was just not quite what was required.
Wealth Tax Bill Act Would Double IRS Enforcement Budget
They are arguing that the 1895 decision that struck down the income tax can be ignored even though contemporaries concluded that it required a constitutional amendment to allow an income tax on income from all sources. Basically the scholars who are blithe about the constitutionality of the wealth tax say “Well Pollock was just wrong. Let’s not worry about it even though it provoked a constitutional amendment.”
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.