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High Court's Tax Penalty Ruling Leaves Questions Unanswered

By Ama Sarfo (December 3, 2013, 9:46 PM EST) -- The U.S. Supreme Court should have dug deeper into legislative history to anchor its Tuesday ruling that valuation misstatement penalties apply to certain tax shelter transactions, attorneys say, arguing the court's insistence on statutory plain meaning glossed over tensions that practitioners haven't been able to resolve....

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