Judgement 47 (David Cogen) Fri, 01 Oct 1993 13:52:13 -0500 Rule 470 has no effect because it is inconsistent. This rule states that the 5% tax is to be "rounded up to the nearest integer". This phrase is ambiguous. Either it means rounded up to the next integer or rounded (up or down) to the nearest integer It cannot mean both. Since it is impossible to determine which meaning is intended, this rule cannot be enforced. Example: 3.2 The nearest integer is 3, but rounding up gives 4. Which is right? Who can say? Judge: Vlad (accepted 3/10/93) Judgement: TRUE ----- Justification: Unfortunately, the statement "round up to the nearest integer" is not ambiguous. I interpret as "round to the nearest larger integer". There are many larger integers, but only one nearest one. Thus the word 'nearest' is needed.