esldepp "Whatever the reason, he refuses to come". Does it omit an "is" after "reason"? Yes.
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esldepp"Whatever the reason, he refuses to come". Does it omit an "is" after "reason"?Yes. The "is" is understood.
esldeppWhat are the principles to justify this omission?There are no principles to justify it; it is more a matter of the traditional usage of introductory "-ever" words.