Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle) today's tax quote is:
"Caligula posted the tax laws in such fine print and so high that his subjects could not read them. Suetonius, The Twelve Caesars, bk. 4, para. 41 (Robert
Graves, trans., 1957)."
Summa Holdings, Inc. v. Commr., No. 16-1712 (6th Cir. 2017).