Abreu: McGonagall Replies to Snape on Taxes—’Be Proud Of The Tax Law You Have, Rather Than The One You Wish You Had’
Because Professor Minerva McGonagall is my favorite member of the Hogwarts faculty, particularly as played by the inimitable Dame Maggie Smith, and because she and Severus Snape led rival houses, here’s how I think she would reply to Adam Chodorow’s reimagined Snape, who as a TaxProf warns his students on the first day of class that because there is “little foolish argument by analogy here, many of you will hardly believe this is law.” Humph . . . It’s high time you learned to be proud of the tax law you’ve got, rather than the one you think you ought to have. Our rival houses are the House of Tax Exceptionalism and the House of Tax as Everylaw. Snape as a TaxProf may wish that the tax law were exceptional, different from other fields of law in such fundamental ways that it is perhaps not law at all, but that is not the tax law we actually have. Our actual tax law has reveled in analogical reasoning from the early days in which some of …










