Was it this one [1]? It sounds weird that tax law would be interpreted differently than other types of law and would be interested to know their rationale. [1]

Was it this one [1]? It sounds weird that tax law would be interpreted differently than other types of law and would be interested to know their rationale. [1] https://en.wikipedia.org/wiki/Gregory_v._Helvering https://en.wikipedia.org/wiki/Gregory_v._Helvering