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To win the wager, he kills it with his teeth
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The American Bar Association's (ABA) evaluation of the Board of Attorneys Professional Responsibility (BAPR) was filed with the Clerk of the Supreme Court today, Wednesday, September 8, 1999, and is available in that office (Tenney Building, second floor)
It is not as simple as shifting the statutory incidence because it does not matter which side of the market you tax, the burden will end up on the same party either way