• It depends on what the sides are, doesn’t it? If you are NASCAR, you are quite happy because you preserved a “temporary” accelerated depreciation provision in the Internal Revenue Code worth millions in tax breaks. If you are a megabank, you are happy because you preserved a “temporary” tax break for keeping your overseas profits overseas, and preserved the hope of a one-time tax holiday you can use to bring the money home tax free.

    If you are a rich guy, your taxes went up, but if you can’t figure out how to manage a good bit of the increase, you are not really smart enough to keep your money; we call that financial Darwinism.

    If you are an idiot with principles in the Roman Curia of the 1390s, or the House, you are miserable.