Few, if any, Americans pretend that the nation’s tax code contains much logic or fairness. But some of its provisions, many Americans believe, are positively discriminatory. Take the commercial real estate we all find ourselves in when we fill the tank up with gas, catch a movie or grab a bite to eat. Today we can buy food at amusement parks, gas stations and convenience stores as well as restaurants. Yet the buildings that house these food outlets all are taxed differently by the Internal ...
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