Case_Commentary

The case of Helvering v Gregory made popular one of the most famous tax quotes, which may also be one of the most misunderstood quotes. In his opinion, Learned Hand commented that “[a]ny one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.

A recent Court of Appeals casegarnered much attention due to the court’s outrage at being ignored. In that case,Baez-Sanchez originally applied for a specialized visa that required a waiver. The request first went to an immigration judge, then to the Board of Immigration Appeals, back to the immigration judge, back to the Board, then to the Court of Appeals.

Overall, the Court seemed interested in following the precedent laid before it by the historical record. That history, storied as it may be, is also riddled with inconsistencies and authored by people that do not understand the subject.

For almost a decade now, Oracle and Googlehave been locked in a legal dispute over the Java API. To date, there has been a jury trial, several district court rulings, multiple appeals, one denial of cert by the Supreme Court, and one cert currently pending.