If the Lord loveth a cheerful giver, how he must hate the taxpayer

If the Lord loveth a cheerful giver, how he must hate the taxpayer! – John Andrew Holmes

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There is an ancient belief that the gods love the obscure and hate the obvious. Without benefit of divinity, modern men of similar persuasion draft provisions of the Internal Revenue Code. Section 341 is their triumph. – Martin D. Ginsburg

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