The issue focused on President Obama's refusal to exempt all businesses under the law from the tax liability for establishing temporary shelters to make their operations legal in a war zone during the occupation of Iraq in 2003 and 2003-04. That is not an illegal act of expanding the tax liability of major corporations.


In response, Judge Jed Rakoff, presiding over the appeal for four black former employees of Costco Wholesale and other companies, wrote that the exemption "is the very kind of exemption granted to corporations seeking