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 where the 11th Circuit was applying the plain meaning rule in interpreting Code §1234A with respect to Code §1231 property:
Perhaps * * * Congress just stubbed its toe between the hearing room and the House and Senate floors. Even so, it’s not our place or prerogative to bandage the resulting wound. * * * If Congress thinks that we’ve misapprehended its true intent * * * then it can and should say so by amending the Code.
CRI-Leslie, LLC v. Commr., 882 F.3d 1026 (11th Cir. 2018)