Court Opinion

ID: 9445600
Source: CourtListenerOpinion
Date Created: 2023-08-03 21:34:11.667512+00
Date Added: 2024-06-11T17:30:20.560236
License: Public Domain

POPE, Circuit Judge
(concurring).
I concur in all of the foregoing opinion with the exception of the comment in the last five paragraphs respecting the administrative practices of the Bureau -officials. To my mind the income tax law as we have it is an inevitable concomitant of a highly organized society. •Those whom we charge with its collection would not be doing their duty if they were not alert to see that it is collected. I have the impression that, by and large, the Bureau officials do a pretty good job even if they are not always right. And in a close case like this, where the judges themselves are in disagreement, I believe it the duty of the Commissioner and his counsel to present the Government’s side of the case as they have done here.