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This page contains a single entry from the blog posted on November 20, 2007 5:41 PM. The previous post in this blog was Ted and Fred. The next post in this blog is Old home week. Many more can be found on the main index page or by looking through the archives.

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Tuesday, November 20, 2007

Quotation of the (Working) Day

The tax code is nowhere near the center of my intellectual life, and generally I find estate tax law about as exciting as Hegel’s metaphysical theory of the identity of opposites.

-- Judge Edward E. Carnes, dissenting,
in Estate of Jelke v. Commissioner

Posted at 5:41 PM | Bookmark and Share

Comments (3)

I wasn't really interested until Hegel's name came up, but by then the quote was pretty much over.

Posted by telecom | November 20, 2007 8:56 PM

I know this is arcane, but Judge Carnes is spot on in his dissent from this flawed appelate decision. Any chance it will be reheard by the entire 11th circuit? I'm confident that another circuit will come to precisely the opposite conclusion.

Posted by Bill Holmer | November 21, 2007 3:42 PM

I agree with his comments on the tax code, but what's he got against Hegel’s metaphysical theory of the identity of opposites?

Posted by none | November 22, 2007 4:13 PM




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