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It cannot be denied, indeed, that there have been great lawyers, who were not great, orators; as there have been great orators, who were not great lawyers. But it must be admitted at the same time, that, when both characters are united in the same person, human genius has approached as near perfecti…Read More

“The United States has a system of taxation by confession.” --Hugo Black “Rich bachelors should be heavily taxed. It is not fair that some men should be happier than others.” --Oscar Wilde Cashflow, cash basis, capital gain, inventory, income, gross receipts, profit, accounts receivable, ali…Read More

The record is redolent with familiar dogmatic assertions by experts equally confident of contradictory contentions. --Justice Felix Frankfurter (Railroad Comm'n v. Rowan & Nichols Oil Co., 310 U.S. 573, 583 (1940)). Stephen Easton is a civil trial attorney, and civil trial attorneys encounter ex…Read More

Col. Jessep: You want answers? Kaffee: I think I'm entitled. Col. Jessep: You want answers? Kaffee: I want the truth! Col. Jessep: You can’t handle the truth! --A Few Good Men (1992) To be clear, Daniel Small’s Preparing Witnesses honors the fundamental principle that a witness always tell the t…Read More