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  • 8/8/2019 Numerical T Answer

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  • 8/8/2019 Numerical T Answer

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    BRHS AT: Numerical TopicalityRyan Cooper

    Page 2 of2

    ***Topicality***

    2AC T Substantial (Some Percentage)1. No ground loss We guarantee core of the topic ground. We will not shift.

    2. Abusive interpretation there is zero literature on the percentage of reduction of military presence in Afghanistan.And interpretation is arbitrary theres no consistency in US Code.Jeffrey M. Colon, Associate Professor of Law, Fordham University School of Law, Winter 1997, San Diego Law Review, 34San Diego L. Rev. 1, Lexis Academic

    n138. I.R.C. 877(e). Neither the statute nor the legislative history indicates how much of a reduction in taxes is necessary in

    order to constitute a "substantial" reduction. The meaning of "substantial" varies from one Code section to the other.Compare, e.g., I.R.C. 368(a)(1)(C) (West 1988 & Supp. 1996) (acquisition of "substantially all" of acquired company's assets for ruling purposes is 70% of grossassets and 90% of net assets (Rev. Proc. 77-37, 1977-2 C.B. 568)) with I.R.C. 1092 (West 1988 & Supp. 1996) ("substantial diminution" of risk of loss).

    3. Counter interpretation Substantial means actually existingBLACK'S LAWDICTIONARY, 6th Edition, 1990, p.1428

    Belonging to substance; actually existing; real.

    4. We meet our counter interpretation we reduce actual presence.

    5. Prefer our interpretation-Bright lineit is either real or not

    Their interpretation requires a subjective determination of the right percentage to require.

    Exclusivity your definition is one of a million that just says a percentage in the same sentence

    as the word substantial it isnt exclusive or predictable

    6. Topicality is not a voter we wont get out of a single disad by claiming our policy just isnt important enough. Groundloss cuts both ways because we would have to jettison solvency to shift out of anything.