Continuing our series on Famous Tax Quotes (quotes from court opinions with language that is colorful or that concisely states an important tax principle) today's tax quote is:
". . . [W]e refuse to be seduced by respondent's siren song of symmetry and our analysis convinces us that the logic does not require us to adopt respondent's postion."
Gleason Works v. Commissioner, 58 TC 464 (1972)