‘‘A tax can be a means for raising revenue, or a device for regulating conduct, or both.’’ — Felix Frankfurter[1] ‘‘Frankly, I think government shouldn’t have a darn thing to do with what we sell o...

Don and Dixie Gilmore divorced in 1955. He deducted 80 percent of his $40,000 in legal expenses because they were connected to his business. He claimed: (1) if Dixie had won, she would have taken o...