Each of us constructs an individual 'model of reality'. Language is one of the ways we describe our perceptions of reality to each other. In using language to describe reality, we are presented with a range of 'surface' linguistic forms. Some of these forms enable us to avoid dealing directly with aspects of reality we are aware of but feel uncomfortable about. Other forms appeal to us because they enable us to avoid confronting aspects of reality that we are not aware of, aspects of reality that our individual models do not take appropriate account of. This paper examines judgements in a range of Australian tax cases. It focuses on the linguistic forms that enable judges to avoid confronting inappropriate aspects of the judicial model of income tax jurisprudence.