Court Opinion

ID: 9461069
Source: CourtListenerOpinion
Date Created: 2023-08-04 22:05:05.584828+00
Date Added: 2024-06-11T17:36:52.602646
License: Public Domain

LEWIS, Chief Judge
(concurring).
I join in affirming the judgment for the basic reasons set out by Judge MOORE but do so without the seeming ease of reasoning reflected in his opinion. However, any elaboration of the government’s argumentative position leads only to the conclusion that such position rises *595no higher than the premise, which I accept, that the late characterization of the subject monies as charitable contributions was specifically and deliberately made to obtain maximum tax benefits for the doctors. Although the amount of the purchase price was apparently molded to the situation (and the buyer perhaps surprised to find itself established as a recipient of contributions) still the procedure initially serves only to trigger the legal caution light of probing for tax evasion from the totality of the transaction. The proof of the government fails to show evasion for there is no evidence of fraud or long term basic sham or artifice. The core of the transaction is the original divestiture of $125,000 in cash by the doctors and the ultimate divestiture of these monies as completely as if traditional gifts had been made. This is tax avoidance at its best or worst.