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conclusion is "so bizarre that Congress could not have intended
it." Demarest v. Manspeaker, 498 U.S. 184, 191 (1991). The
language of section 32(c)(3)(A) is sufficiently clear to be
dispositive of the issue at hand. "[W]hen a statute speaks with
clarity to an issue judicial inquiry into the statute's meaning,
in all but the most extraordinary circumstance, is finished."
Estate of Cowart v. Nicklos Drilling Co., 505 U.S. 469, 475
(1992).
The parties agreed that petitioner would be entitled to a
refund of $1,499 if decision were entered in her favor in this
case.
Decision will be entered
for petitioner.
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Last modified: May 25, 2011