More Murphy? Not So Much.

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.