Court Opinion

ID: 9887533
Source: CourtListenerOpinion
Date Created: 2023-10-06 17:52:24.243329+00
Date Added: 2024-06-11T10:09:42.687998
License: Public Domain

Cohen, J., concurring: I concur in the result in this case. I would reach the same result, however, on narrower grounds relating to motions to vacate and reconsider or untimely motions to amend pleadings. Moreover, I would adopt petitioner’s distinction of Alioto v. Commissioner, T.C. Memo. 2008-185, emphasizing the difference between congressional action there and what occurred here. I would defer discussion of the difficult and divisive issues regarding retroactive regulations, temporary regulations promulgated without notice and an opportunity for comment, and the degree of deference to which these regulations and Treasury regulations generally are entitled. Many cases to be decided in the future, including those now on appeal, will necessarily present those issues. This petitioner should not bear the burden of relitigating this case on a playing field unilaterally redesigned by the adverse party after petitioner has prevailed at this level. Gale, Thornton, and Marvel, JJ., agree with this concurring opinion.