Court Opinion

ID: 9576012
Source: CourtListenerOpinion
Date Created: 2023-08-21 21:19:46.781391+00
Date Added: 2024-06-11T12:55:05.547912
License: Public Domain

On Motion for Rehearing.
Taxpayer complains in its motion for rehearing that our three-page opinion is not consonant with nine filed briefs totaling over 170 pages. We did not count the pages in either the briefs or the opinion! Neither the quantity nor the quality of briefs (and here the briefs were most excellent) determines the length of an opinion. Some require more words than others. We strive to give careful consideration in every appeal to all issues and valid arguments, and we believe we have dealt adequately with the major issues presented by this appeal. Taxpayer probably would have considered our opinion adequate, regardless of length, had the decision been in its favor. Since the motion for rehearing advances arguments previously made, considered and rejected, the motion is denied.

Motion for rehearing denied.