Cornell Law Review Volume 29 Article 5 Issue 3 March 1944 Simplification of Federal Tax Laws Randolph E. Paul Follow this and additional works at: http://scholarship.law.cornell.edu/clr Part of the Law Commons Recommended Citation Randolph E. Paul, Simplification of Federal Tax Laws, 29 Cornell L. Rev. 285 (1944) Available at: http://scholarship.law.cornell.edu/clr/vol29/iss3/5 This Article is brought to you for free and open access by the Journals at Scholarship@Cornell Law: A Digital Repository. It has been accepted for inclusion in Cornell Law Review by an authorized administrator of Scholarship@Cornell Law: A Digital Repository. For more information, please contact
[email protected]. CORNELL LAW QUARTERLY VOLUME XXIX MARCH, 1944 NUMBER 3 SIMPLIFICATION OF FEDERAL TAX LAWSt RANDOLPH E. PAUL A spirit of humility is not amiss in dealing with the problem of simplifica- tion of our tax laws. The subject is vast.' Many have tried and no one has conquered. The job is interminable. It spreads octopus-like in all directions. One does well to take with him as he starts out on the long journey toward simplification the message given to Everyman, in the old play, by Knowledge, the sister of Good Deeds: "I will go with thee, and be thy guide, In thy most need to go by thy side." Our difficulties with simplification begin with its place in the pattern of taxation. It is not a thing in vacuo. It does not stand alone like a pyramid in the desert. To mix metaphors, it is but one strand of' a thread which is woven into an intricate design.