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Bitter blogger tax prof Daniel Shaviro is back from vacation, and he promises a piece on the Murphy decision holding taxation of non-physical personal damages unconstitutional. I don't think he's going to agree with it:
Two quick thoughts, admittedly before reading it, are: (a) I am inclined to wonder if the good Judge has graduated from marijuana, his vice in the good old days, to crack cocaine; and (b) under the radical right judges we have these days, all kinds of doctrine that has been good since the 1930s is up for grabs.
Tax author Kaye A. Thomas has posted an article on Murphy: Judicial activism at its worst.
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