Legal Opinion
Jerome Mirza & Associates, Ltd. v. United States
District Court, C.D. Illinois
Decided August 12, 1988No. 86-3182PublishedCited by 12 opinions
1Opinion of the Court
OPINION
RICHARD MILLS, District Judge:
In my own case the words of such an act as the Income Tax ... merely dance before my eyes in a meaningless procession: cross-reference to cross-reference, exception upon exception — couched in abstract terms that offer no handle to seize hold of — leave in my mind only a confused sense of some vitally important, but successfully concealed purport, which it is my duty to extract, but which is within my power, if at all, only after the most inordinate expenditure of time. I know that these monsters are the result of fabulous industry and ingenuity, plugging…
2Cases cited6 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- White v. United StatesSupreme Court of the United States · 1938
- Phil Smidt & Son, Inc. v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1987
- Gerald W. Ray, Trustee and Personal Representative of the Estate of David L. Ray v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Owensby & Kritikos, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1987
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Citrus Valley Estates v. CommissionerUnited States Tax Court · 1992
- Huber v. Casablanca Industries, Inc.Court of Appeals for the Third Circuit · 1990
- Jerome Mirza & Associates, Ltd., an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1989
- Vinson & Elkins v. CommissionerUnited States Tax Court · 1992
- Rhoades, McKee, & Boer v. United StatesDistrict Court, W.D. Michigan · 1993
7 more not listed; retrieve them via the Exa API.