I'm playing Smash Brothers Brawl right now.
Why aren't you?
I'm playing Smash Brothers Brawl right now.
Why aren't you?
From Niedermeyer v. Commissioner, 62 T.C. 280:
"While we express no opinion on petitioners' apparent belief, we think the words 'immediately after' must be given their ordinary meaning and that consequently December 28 cannot be considered 'immediately after' September 8."