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As the court of last resort, the Supreme Court may be thought by
some to be the "court of ultimate conjecture and final error." But
in tax--as in most other-questions, it is Congress which is supreme.
It can correct the Supreme Court's errors or perpetuate them. And
just as surely, Congress can see that the Supreme Court does not have
the last word even when that word was a correct answer to a legislative
question. In October of 1949, Congress exercised its prerogative of
overruling the Supreme Court by adding a legislative sequel to the
Church and Spiegel cases, which had been decided nine months earlier.
A bizarre story of two decades of legislative-judicial rivalry was thus
brought to a close.
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