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judicial precedent |
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While the character of such gains and losses has never been entirely clear, previous IRS rulings and judicial precedent have generally found such receivables to fall within the scope of Sec. Ignoring the simple concept that we all live downstream, one faction of this court has shown a very scary side: that it is willing to ignore the intent of Congress and decades of judicial precedent directly on point. Or will Alito be an incrementalist, someone who understands that judicial precedent is important to both political comity and the moral authority of the Court? |
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