Kent Hovind Finally Silenced? – Guest Post From Robert Baty
Bob Baty is my constant commenter on forbes.com. He and I shared an interest in the parsonage exclusion. Although saying Bob, bane of the basketball ministers, has...
Tax Court Goes To Webster For Definition Of Construction – And Watch That NAICS Code
The reference to the Webster’s II New Riverside University Dictionary made me wonder if that is somehow the official Tax Court dictionary. I found that it has been cited by the Tax Court 20 times which is twice as often as the Oxford English Dictionary. The higher courts seem to favor OED. Still you can get a copy from Amazon for one cent. Well, it’s four bucks when you throw in the shipping. Still, I decided to order myself a copy.
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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.