Court Opinion

ID: 9589455
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:44:46.861683+00
Date Added: 2024-06-11T17:54:15.809639
License: Public Domain

BENJAMIN, J.,
concurring and dissenting:
For the reasons set forth in my dissenting-opinion in In re: Tax Assessment of Foster Foundation’s Woodlands Retirement, No. 33891, I respectfully concur and dissent in this case. I believe that the proper burden of proof for a taxpayer in a ease such as this is that the taxpayer meet a “preponderancy of the evidence” burden. I therefore dissent to the majority opinion. However, since the use of a preponderancy standard would not have changed the result on appeal, I concur with the majority in the ultimate outcome of this appeal.