Monday, February 16, 2009

ON TAX LAW AND VINDICATION

I have never been brilliant at Taxation Law. Indeed, looking at my codals all lined up, the cleanest and whitest pages are of my NIRC, which I leaf through for five minutes to guarantee a peaceful slumber.

In my four years of law school, I’ve always had this knack for surviving exams despite minimal knowledge of the law…. and with a great deal of common sense, notion for justice and imagination. Sadly, these three ammunition are plain useless in tax because the provisions of the NIRC simply refuse to convert themselves to imaginable concepts.

Needless to say, I failed Tax midterms. And while I’m not the type to brood over grades and such, the fact that the I can almost smell my own bar season coming up just makes me hyperventilate considerably.

On the other hand, I am beyond grateful that I at least passed Remedial Review midterms. Vindicated, you might call it. I suppose I won’t make the best tax lawyer, but I’ll at least know how to kill a case before it even starts to run.

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