The following excerpt is from Internal Revenue Serv. v. WorldCom, Inc. (In re WorldCom, Inc.), Docket No. 12-803 (2nd Cir. 2013):
entirety of the service's system, or if it is sufficient if only a portion of the system provides that privilege. We have fallen into a statutory crevice. To fill it, we look beyond the plain text of the statute. In re Boodrow, 126 F.3d 43, 49 (2d Cir. 1997) ("'[T]he text is only the starting point,' especially when the language is ambiguous." (quoting Kelly v. Robinson, 479 U.S. 36, 43 (1986))).
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