Court Opinion

ID: 9642798
Source: CourtListenerOpinion
Date Created: 2023-08-22 18:09:23.300946+00
Date Added: 2024-06-11T18:05:14.710791
License: Public Domain

HUTCHESON, Circuit Judge
(concurring specially).
I agree with the result the majority opinion reaches and with most of what is said in’it. I disagree with the statement in it that whether the taxpayer constituted an-association is, on the evidence we have, a question of fact. It is, I think, a question of law, that is in the sense that no other conclusion could be drawn from the undisputed facts than the one the Board drew. In such a case as this, the decision of affirmance rests not on the ground that the Board might have, on the record, drawn either one of two inferences of fact, and we are bound by the inference it drew, but on the ground that no other inference than the one it drew was permissible.