Dixie MacHine Welding & Metal Works, Inc. v. United States

BOOTLE, District Judge.

Is it the province of the Internal Revenue Service to set itself up as a censor of business ethics? Were that, thus broadly stated, the question for decision, much of appellant’s argument, by brief and orally, would be unanswerable. That argument supported by numerous decisions and law review articles proceeds something like this: “Moral turpitude is not a touchstone of taxability.” 1 The disallowance of de-' ductions upon considerations of public policy suggest criteria too vague and amorphous for acceptance. “Tax laws should give plain notice of their comm ands. A…