- 40 - in a way that would produce a result contrary to the purpose of the statute. See Badaracco v. Commissioner, 469 U.S. at 398. COHEN, C.J., agrees with this dissent.Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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