Jeremy's Weblog

I recently graduated from Harvard Law School. This is my weblog. It tries to be funny. E-mail me if you like it. For an index of what's lurking in the archives, sorted by category, click here.

Friday, February 27, 2004

I'm frightened to think what kind of Google hits this post is going to get me, but I'm doing my Tax reading, innocently enough, and mentioned in one of the cases I'm reading (Raytheon Production Corp. v. Commissioner) cites a case whose name caused me to do a double take: Swastika Oil and Gas Co. v. Commissioner. From 1941. A friend I showed this to, in disbelief, came up with a great line: "Uh, just what kind of gas exactly were they making?" I imagine this company has gone out of business, or at least changed its name -- "no one's buying our gas!" "maybe it's the flag we're flying outside all our service stations" -- I hope. And, yes, that was the most interesting part of my tax reading.