Court Opinion

ID: 9636104
Source: CourtListenerOpinion
Date Created: 2023-08-22 14:16:49.814368+00
Date Added: 2024-06-11T12:05:50.192758
License: Public Domain

GOODRICH, Circuit Judge
(dissenting).
The reason for differing in opinion with the majority of the Court in this case is not what is said by them, but what was said by the Supreme Court in reversing us in Commissioner of Internal Revenue v. Scottish American Investment Co., Ltd., 1944, 323 U. S. 119, 65 S.Ct. 169, 171. We were there warned that “The judicial eye must not in the first instance rove about searching for evidence to support other conflicting inferences and conclusions which the judges or the litigants may consider more reasonable or desirable.” It was said, also, that “The factual pattern is too decisive and too varied from case to case to warrant a great expenditure of appellate court energy on unravelling conflicting factual inferences.” If the nature of the problem in the case referred to was factual, it seems to me that it is no less so here. There, as here, both the Tax Court and we saw a batch of evidentiary facts which were not disputed in either tribunal. The Tax Court drew one conclusion from these facts; we drew another. We were told that we were not at liberty to do so. I think we are not here, either.