Court Opinion

ID: 9493559
Source: CourtListenerOpinion
Date Created: 2023-08-05 15:11:34.929103+00
Date Added: 2024-06-11T17:55:54.208184
License: Public Domain

POOLER, Circuit Judge,
concurring in part:
I concur in the result that the majority reaches. However, I write separately to note that I do not join in the majority opinion at pages 106-35, in which the majority undertakes a detailed analysis of Dubin v. Commissioner, 99 T.C. 325, 1992 WL 220119 (1992). Expressing no view on the merit of that analysis, I believe that after having stated that Dubin “ha[s] no bearing on this case,” it is best not to discuss the substance of the Dubin opinion. I simply would leave that task to a future panel presented with a case on which Dubin does have bearing.