Sure. 'Specially those in the tax court. You can just never tell what fool wound up on the bench.I seriously doubt judges have any real conception about taxation anyways, how many really study that issue, outside of looking at current day materials that is. I mean how many really dive into the philosophy of the topic? I bet very few, if that.
Weston, your single biggest failure (outside of your inability to comprehend and use the language) is to underestimate the intelligence of your opponents.