[Albion Wilde]

And showing just how dumb I am, if I’m a judge, I immediately declare the issue settled and rule for the IRS.

But if I'm an activist judge, I show the world how smart I am and rule for the exact opposite of the plain meaning of the words in the statutes.

[metalcor]

If I were a judge, I’d point out that the IRS doesn’t CARE which state you live in, except that if you live in FLA, you don’t get to exempt state income taxes paid. It would be the MA state treasury that would be concerned.