Jun 1, 2008 12:00 PM, By Roy M. Adams

By: By Roy M. Adams

For the first time, the U.S. Supreme Court has asserted that it not only believes in the taxpayer rights enunciated more than 70 years ago by Judge Learned Hand — but also that the court embraces this position even more firmly than the eminent judge did.

On March 3, 2008, the high court issued a stunning 9-0 opinion in Boulware v. United States¹ that made a point of quoting one of the most prominent statements in the law of taxation: Judge Hand's declaration of taxpayer rights issued in the 1935 Gregory² decision.

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