Court Opinion

ID: 9421295
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:57:46.793918+00
Date Added: 2024-06-11T17:18:41.182434
License: Public Domain

Mr. Justice Frankfurter and Mr. Justice Clark,
concurring.
We join in the judgment of the Court and in its opinion on the main issue. However, the time when LoBue acquired the interest on which he is taxed was not in issue either before the Tax Court or the Court of Appeals. In the circumstances of this case, there certainly is no reason for departing from the general rule whereby this Court abstains from passing on such an issue in.a tax case when raised here for the first time. See Helvering v. Minnesota Tea Co., 296 U. S. 378, 380; Helvering v. Tex-Penn Co., 300 U. S. 481, 498.