Court Opinion

ID: 9446556
Source: CourtListenerOpinion
Date Created: 2023-08-03 21:58:22.875405+00
Date Added: 2024-06-11T17:30:41.961084
License: Public Domain

*439On Petition for Rehearing
Before CHAMBERS and BARNES, Circuit Judges.
PER CURIAM.
The taxpayer moves for a rehearing particularly with respect to our conclusion number 6 in the opinion. This concerns the refusal of the tax court to accept the accountant’s shifting of completion dates of construction contracts •during the tax years in question.
We are still not prepared to say the tax court should be reversed on this point. However, we do have an abiding •doubt on the present state of the record as to whether justice has been done on these completion dates.
The case must go back and while it is in the tax court it should receive further evidence on the completion dates. Proper development of the facts, independently of the accountant’s bald opinion, ought to point the way to a correct decision. Our decision should be understood as permitting and suggesting such a course.
With the foregoing explanation, the petition for rehearing is denied.