That language comes from https://en.wikisource.org/wiki/Commissioner_of_Internal_Revenue_v._Glenshaw_Glass_Company/Opinion_of_the_Court https://en.wikisource.or

That language comes from https://en.wikisource.org/wiki/Commissioner_of_Internal_Revenue_v._Glenshaw_Glass_Company/Opinion_of_the_Court https://en.wikisource.org/wiki/Commissioner_of_Internal_Reve... ... and unfortunately that particular case seems to be of no help clarifying many of the relevant issues. > even if you have no desire to touch it in any way. Not just desire, in most cases people don't even know about most of the cryptocurrency forks!