the next century from taxes on partners, to s corporation shareholders, to foreign corporation sharehoers under subpart f. against all of that history petitioner'sake of their case. the cou has limited toax on particular stock dividends that are not at issue here. if the court now extended the discussion to invalidate a taxes on undistributed business and earnings it would cause seachange in the operations of e tax code and cost several trillions of dollarsnost tax revenue. n petitioners say every other provision ofhe tax code could be saved under a theory of constructive realization they do not provide a comprehensive definition of tt term or explain why it would rescue every profession excthe mrt for my friend today said it's a blanket term that's din by theircumstances or you can say construcve realization occurred. that simply is circular. and by concedi constructive realization they have acknowledged congress' power to draw reasonabl lines about what counts as income and who can be taxed on it which is exactly what congress did in the mrt. finally the court i not actually need to resolve any fundamental questions in this casebout whether th

s. history. yeah, we will need to have some rules around this. joy reid, i don't think anybody thinks that the colorado petitioners are going to get their way fromt some of these questions, the way that they were raised and the way that the lawyers had to say, the supreme court justices, we're sorry we're here, but we are here. it's really striking. >> it's not like it's every day that people try to overthrow the government. to that question, you actually have some facts around which to organize an attempt to throw a random democrat off at the ballot in the republican state. it's not like you can just do it. let's just review the record here. donald trump was not just declared an insurrectionist because the democrats of colorado were mad. a bunch of republican practitioners took this case to court. there was an actual trial, at which data thurmond and adjudicated based on republican petitioners, saying he tried to be an insurrectionist. fact number two, he was impeached, specifically, according to him, for supporting an insurrection. there are plenty of facts on the table that say that the point of what they are saying, with just a riot, it was