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MAULE ON MURPHY REHEARING PETITION

October 17, 2006

Dr. Maule ponders the recent petition by the government for an en banc review of the Murphy decision. He had pointed out that Murphy fails to properly deal with the statute involved, even without addressing the constitutional issues; yet the petition for hearing brushes past the statutory construction problem. He worries:

Now, in addition to concerns over the chances of the petition being granted and the en banc outcome being decided correctly, there is another worry, namely, that the inability to understand how Internal Revenue Code inclusion and exclusion provisions work will become a problem not just for three judges but for many more. Perhaps this matter can be clarified at oral argument. That, of course, assumes a favorable reaction to the petition. It's tough to imagine the full court letting the three-judge panel's horrific opinion stand without comment.

For Dr. Maule it's a brief post, and as always, well worth reading in full.

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