Court Opinion

ID: 9465970
Source: CourtListenerOpinion
Date Created: 2023-08-05 01:01:47.587291+00
Date Added: 2024-06-11T17:39:28.594847
License: Public Domain

CHARLES CLARK, Circuit Judge,
concurring:
I am indebted to Judge Wisdom for his scholarly discussion of Louisiana law and for the ingenious approach he has devised to bring a measure of reason out of gross injustice. I concur in all he writes. I add this brief postscript only to emphasize that I would go one step further.
The tax demanded is a federal tax imposed on income. Even though State law attributes income to these women, the federal law knows they never saw it, received it or benefited from it. As Judge Wisdom points out, the law of theft is discrete for federal tax and State criminal law purposes. By the same reasoning process, I would insist that the substance of reality mandates that this federal harassment merely to enforce the technical form of State civil law must stop forthwith.