To no one’s surprise (except Murphy’s counsel), the Supreme Court denied cert in Murphy v. IRS, 493 F.3d 170 (D.C. Cir. 7/3/07).
Counsel for Ms. Murphy has indicated that the process has been political – you can read the press release here.
You know that I’ve had my say about Murphy – read up if you wish.
(Hat tip: TaxProf Blog)