Yes, such a thing is possible, even from a non-tax-lawyer’s perspective — see Calarco v. Commissioner, written by my friend and fellow Kozinski clerk (though he clerked in the mid-80s) Judge Mark Holmes. My favorite item was an excerpt from Gulliver’s Travels, which I read many years ago but had long forgotten:
The highest tax was upon men who are the greatest favourites of the other sex, and the assessment according to the number and natures of the favours they have received; for which they are allowed to be their own vouchers. . . . The women were proposed to be taxed according to their beauty, and skill in dressing; wherein they had the same privilege with the men, to be determined by their
own judgment.
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