Court Opinion

ID: 9768026
Source: CourtListenerOpinion
Date Created: 2023-08-29 05:39:02.753628+00
Date Added: 2024-06-11T07:30:33.035405
License: Public Domain

WELLIVER, Judge,
concurring in result.
I concur in the result. I am not persuaded that the rule in question falls within the parameters of the statute, but I do believe that contempt is an improper remedy. Inherent in the rulemaking authority is the authority to promulgate rules that may subsequently be declared invalid.
I make two observations regarding today’s decision. First, the principal opinion does not decide whether a tax may be imposed in any specific instance. Such a decision would necessarily depend upon facts developed more fully than those stipulated here. Second, it is unnecessary to consider in this case whether for tax purposes there is a rational basis for distinguishing between pinball machines and other such devices located in places of amusement and those located elsewhere.