During his first years on the Supreme Court, Justice Douglas wrote many tax opinions usually sustaining the Government's position. Then a change occurred. He began to dissent more frequently, usually in favor of the taxpayer. And he often dissented alone, without opinion, or with only a few...

The United States Patent and Trademark Office has undertaken a practice of granting patents on so-called "tax strategies," legal plans for avoiding taxes. The issuance of those patents has been severely criticized by many, including the Section of Taxation of the American Bar Association....