See, you thought that I was going to bring up the Murphy case. Again.
But no. TaxProf blog is reporting that the Ninth Circuit in Polone v. Commissioner, No. 04-72672 (9th Cir. 10/11/07), aff’g T.C. Memo. 2003-339, expressly refused to “address whether amended § 104(a)(2) violates the Sixteenth Amendment.”
Just saying.
Similar Posts:
- Why Murphy Will Fail at the Supreme Court
- Precedent, schmecedent.
- Merrill Challenges Defense of Marriage Act on Tax Grounds
- Tax Court Just Got a Little Busier.
{ 1 trackback }