Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: FRIDAY, April 15, 1994                   TAG: 9404160007
SECTION: EDITORIAL                    PAGE: A-10   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Medium

APRIL 15

"The power to tax involves the power to destroy."

"The power to tax is not the power to destroy while this Court sits."

"Idleness and pride tax with a heavier hand than kings and parliaments. If we can get rid of the former, we may easily bear the latter."

"I tax not you, you elements, with unkindness."

"When there is an income tax, the just man will pay more and the unjust less on the same amount of income."

"It's not a tax bill but a tax relief bill providing relief not for the needy but for the greedy."

"When more of the people's sustenance is exacted through the form of taxation than is necessary to meet the just obligations of government and expenses of its economical administration, such exaction becomes ruthless extortion and a violation of the fundamental principles of a free government."

"It was as true ... as turnips is. It was as true ... as taxes is. And nothing's truer than them."

"If the taxpayer's passive activity gross income from significant participation passive activities (within the meaning of section 1. 4692T(f)(2) through (4) exceeds the taxpayer's passive activity deductions from such activity for the taxable year, such activity shall be treated, solely for the purpose of applying this paragraph (f)(2)(i) for the taxable year, as a single activity that does not have a loss for such taxable year."

(Answers: John Marshall. Oliver Wendell Holmes Jr. Ben Franklin. William Shakespeare. Plato. Franklin D. Roosevelt. Grover Cleveland. Charles Dickens. The Internal Revenue Service.

(We knew you'd have no trouble guessing that last one.)