He and the Gang of Four did not abide by the usual court principle of tax law cases, which is not to intervene until somebody actually gets dinged for the tax. They jumped down Alice in Wonderland’s rabbit hole here.
yep. Lincoln: "If you call a tail a leg, how many legs does a horse have?" Justice Roberts: "why, five I should say."
Lincoln: "No, you still have four. Calling a tail a leg doesn't make it one."
The Harvard einstein will never get the moral of this story.