Paul L. Caron
Dean





Friday, October 6, 2006

Aprill Op-Ed on Murphy

Thanks to Ellen Aprill for passing along her op-ed in the L.A. Daily Journal on Murphy v. United States, No. 03cv02414 (D.C. Cir. 8/22/06), petition for reh'g filed (10/5/06):  Ruling Undermines Base of the Federal Income Tax System:

[I]f this decision continues to be good law, the consequences to our tax system would be disasterous.

  • Tax protestors, old and new, will see themselves armed with a new and seemingly powerful argument....
  • Promoters of abusive tax shelters also will have a field day....
  • More fundamentally, this decision would undermine the current base of our income tax system....
  • This decision also would hobble the ability of our tax system to respond to the quickly changing, increasingly sophisticated international economy....

https://taxprof.typepad.com/taxprof_blog/2006/10/aprill_oped_on_.html

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Comments

Murphy will not cause the sky to fall in. Murphy simply re-sets the playing field back to where it was initially set with the passage of the 16th amendment.

I find nothing upsetting about the idea that some receipts are not taxable by their very nature.

Nor do I find anything troubling in the concept that nothing is taxable until the associated expenses or costs are taken into account. How does this differ from Glenshaw Glass?

What I find most intriging is this... Murphy may make a flat tax, or a national sales tax unconstitutional. And I do not find that troubling either.

Those who think this will upset Congress's right to levy taxes have been drinking too much happy juice.

Posted by: Robert Elis | Oct 6, 2006 6:46:21 PM