Thanks to Ellen Aprill for passing along her op-ed in the L.A. Daily Journal on Murphy v. United States, No. 03cv02414 (D.C. Cir. 8/22/06), petition for reh’g filed (10/5/06):  Ruling Undermines Base of the Federal Income Tax System:

[I]f this decision continues to be good law, the consequences to our tax system would be disasterous.

• Tax protestors, old and new, will see themselves armed with a new and seemingly powerful argument….
• Promoters of abusive tax shelters also will have a field day….
• More fundamentally, this decision would undermine the current base of our income tax system….
• This decision also would hobble the ability of our tax system to respond to the quickly changing, increasingly sophisticated international economy….