SUMMA HOLDINGS, INC. v. C.I.R.

No. 16-1712.

848 F.3d 779 (2017)

SUMMA HOLDINGS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: February 16, 2017.


Attorney(s) appearing for the Case

ARGUED: Neal J. Block , BAKER & MCKENZIE, LLP, Chicago, Illinois, for Appellant. Ellen Page DelSole , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Neal J. Block , Robert S. Walton , BAKER & MCKENZIE, LLP, Chicago, Illinois, J. Timothy Bender , ROTATORI BENDER CO., L.P.A., Cleveland, Ohio, for Appellant. Ellen Page DelSole , Teresa E. McLaughlin , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: SUHRHEINRICH, SUTTON, and McKEAGUE, Circuit Judges.


OPINION

Caligula posted the tax laws in such fine print and so high that his subjects could not read them. Suetonius, The Twelve Caesars, bk. 4, para. 41 (Robert Graves, trans., 1957). That's not a good idea, we can all agree. How can citizens comply with what they can't see? And how can anyone assess the...

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