And the tax court judge, in his opinion, said, " I glean that the taxpayer is making a Constitutional argument, " but the next words were to the effect, " Everyone knows that the Internal Revenue Code is immune from Constitutional attack."

对于税务法庭的法官，在他看来，“我认为纳税人是在进行宪法上的辩论，”但接下来的话大意是，“每个人都知道，《国内税收法规》不受宪法制约。”