Media for Commissioner v. HansenAudio Transcription for Oral Argument - April 30, 1959 in Commissioner v. Hansen
Audio Transcription for Oral Argument - April 29, 1959 in Commissioner v. Hansen
If the application of the income tax law to persons situated, as taxpayers say they were, require a special consideration, then it's for Congress to say so, not the courts.
Our duty is to ascertain what the law is and apply it to this case.
And to that conclusion, the Commissioner says “Amen.”