Court Opinion

ID: 9445995
Source: CourtListenerOpinion
Date Created: 2023-08-03 21:43:25.551738+00
Date Added: 2024-06-11T17:30:29.122720
License: Public Domain

JAMES ALGER FEE, Circuit Judge
(specially concurring).
The findings of fact of the Tax Court were “clearly erroneous,” as we all agree. From a reading of the record, we are all convinced that a mistake of fact has here been made by that tribunal.
In accordance with the dissent in Earle v. Woodlaw, 9 Cir., 245 F.2d 119, 132,. we should hold that, the questions .here are of fact and.not of law. We should not crystalize these factual formulae and thus mold decisions of future situations the facts of which are still unknown. The finders of fact should be permitted to meet new situations and .solve them in the light, of the statute’s and rules of law. Likewise, the mere circumstance that the facts have been stipu.lated does not free this Court from the rule that we have no power to find facts and aré confined to the. adjudication that the facts found by the trial court are acceptable or are in material respects clearly erroneous. ■