Kent Conrad: “I must say I am very concerned about the concept and the possibility that the courts would wind up in a role of being…”

“I must say I am very concerned about the concept and the possibility that the courts would wind up in a role of being the final arbiter here. And I understand what the intentions of those who are carrying this amendment are. I also, after having been a tax commissioner and having dealt with the courts for many years, know about the law of unintended consequences. I am very concerned that we would find ourselves in a situation, unintended as it might be, that the courts were the final arbiter.”