Famous Tax Quotes includes quotations from court opinions with language that is colorful or that concisely states an important tax principle.
Continuing our series on Famous Tax Quotes, today's Famous Tax Quote is:
[A]lthough a taxpayer’s own documents are not conclusive, they normally override any conflicting subjective considerations advanced by that taxpayer.
Redwing Carriers, Inc. and Rockana Carriers, Inc., v. Laurie W. Tomlinson, former Director of Internal Revenue for the District of Florida, 399 F.2d 652 (5th Cir. 1968)