Zombies And The Estate Tax – Law Professor Questions How Dead Are The Undead ?
Zombie awareness is finally sinking in. Even tax attorneys are getting it. Professor Adam Chodorow is Chair of the Teaching Tax Committee of the ABA’s Tax...
I’ll Take A Scoop Of Broccoli But You Can’t Make Me
We do not consider whether the Act embodies sound policies. That judgment is entrusted to the Nation's elected leaders. We ask only whether Congress has the power under...
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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.