Eighth Circuit Improperly Defers to a Statutory Interpretation put Forth by the Internal Revenue Service in Thom v. United States, The
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Authors
Messbarger, Merrill F.
Issue Date
2003
Volume
36
Issue
Type
Journal Article
Language
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Abstract
INTRODUCTION|In 1934, Judge Learned Hand expressed an important principle in regard to the United States income tax when he stated: A transaction, otherwise within an exception of the tax law, does not lose its immunity, because it is actuated by a desire to avoid, or, if one choose, to evade, taxation. Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes. As Judge Hand made clear, United States taxpayers owe no duty to pay even one penny more than they actually owe. In contrast, the Internal Revenue Service ("IRS"), with the assistance of a judiciary that often gives great deference to IRS regulatory interpretations, works to zealously guard the government's "rightful" share of taxpayers' incomes. These two competing motives often give rise to litigation concerning the amount of income that taxpayers must share with the government...
Description
Citation
36 Creighton L. Rev. 93 (2002-2003)
Publisher
Creighton University School of Law