Supreme court is the ultimate decision maker and can change the tax laws. All the lower courts are impotent on that respect. This will be a historic case that can change transfer pricing rules regarding companies that have no productive operations overseas but simply use a marketing office as a subsidiary for that purpose. And lets not forget with covid defecit the federal government will be looking every where to get its hands on more money. In any event, ccj wont sink if they loose (as plenty of profits are coming if prices go up as hoped) but i wouldnt be surprised if they did