Court Opinion

ID: 9443111
Source: CourtListenerOpinion
Date Created: 2023-08-03 19:11:21.3664+00
Date Added: 2024-06-11T17:29:22.689440
License: Public Domain

PER CURIAM.
In his opinion in this case, Judge Leech, for the Tax Court, states: “On the issue of apportionment in a memorandum opinion of this Court we were reversed by the United States Court of Appeals for the Fifth Circuit, Driscoll v. Commissioner, 147 F.2d 493. We think the facts in the instant case are indistinguishable from the controlling facts in the Driscoll case, supra. Nevertheless, with due deference to the opinion of the Circuit Court in that case, we will adhere to our decision in this case.”
We agree with the view that the Driscoll case is indistinguishable. We disagree, however, with the view that the Tax Court ought to, or could, in this case disregard that decision, and we reverse the judgment of the Tax Court with directions to disallow the deficiency.