White Paper

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Tax Planning and Legal Authority


In the realm of legal tax planning (as contrasted to illegal tax evasion) the U.S. Supreme Court has issued numerous pro-taxpayer opinions.

The U.S. Supreme Court has a long history of supporting legal tax planning while disavowing illegal tax evasion (which has both civil and criminal consequences). In 1864, in the case of U.S. v. Isham 84 US 496 (1864) the U.S. Supreme Court considered the Stamp Duty (Tax) and stated their seminal proposition which is the foundation for tax planning: “(the court declared) if a device to avoid the payment of a stamp duty…is carried out by the means of legal forms, it is subject to no legal censure.” Download this white paper for additional cited authorities. 



Gary S. Wolfe

The Wolfe Law Group

Our author, Gary S. Wolfe, has more than 34 years of experience, specializing in IRS Tax Audits and International Tax Planning/Tax Compliance, and International Asset Protection.

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