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U.S. 364, 395 (1948). There mere fact that the reviewing court might have decided the issues differently is not sufficient to overturn a decision. Georgia State conference of Branches of NAACP v. Georgia, 775 F.2d 1403, 1416 (11 th Cir. 1985). Wherefore, Epstein respectfully requests that this Court issue a
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rs. Bird, R. (2012). Taxation and Development: What Have We Learned from Fifty Years of Research? Atlanta: International Center for Public Policy, Georgia State University. Bird, R. and Zolt, E. (2005). Redistribution via taxa- tion: The limited role of the personal income tax in developing countries. UCLA
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