Court Opinion

ID: 9638211
Source: CourtListenerOpinion
Date Created: 2023-08-22 15:37:40.144393+00
Date Added: 2024-06-11T18:10:04.732109
License: Public Domain

WOODROUGH, Circuit Judge
(dissenting).
The duty to record minority opinion when it exists is especially urgent in the tax cases and not to be avoided because the questions are close or because of great respect for the opinion of associates. The decisions are of wide interest and are *459often embodied in general regulations. It may be some indication of close questions in this case that there was very positive dissent from the majority opinion below, and I find myself under the necessity of dissenting from the majority opinion here. I think that the ruling in Hort v. Commissioner, 313 U.S. 28, 61 S.Ct. 757, 85 L. Ed. 1168, is applicable and controlling in this case rather than that in Blair v. Commissioner, 300 U.S. 5, 57 S.Ct. 330, 81 L. Ed. 465, and that implications fairly to be drawn from Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655; Helvering v. Eubank, 311 U.S. 122, 61 S.Ct. 149, 85 L.Ed. 81; Harrison v. Schaffner, 312 U.S. 579, 61 S.Ct. 759, 85 L. Ed. 1055; and Hort v. Commissioner, 313 U.S. 28, 61 S.Ct. 757, 85 L.Ed. 1168, lend support to the decision below. I would affirm.