Court Opinion

ID: 9449152
Source: CourtListenerOpinion
Date Created: 2023-08-03 23:59:07.158278+00
Date Added: 2024-06-11T17:31:44.138885
License: Public Domain

CHAMBERS, Circuit Judge
(concurring).
I concur in affirming the decision of the tax court as to the petition of Geraldine Weinrich as the executor of the estate of Oscar Weinreich.
As to Geraldine individually, I agree that the tax court decision should be reversed and that the assessed deficiency *106in income tax due for the taxable year 1945 should be cancelled. I reach this result primarily on the basis that I believe Sam Snyder first maintained the inconsistent position in March, 1950, when he filed claim for refund of taxes for the years 1943 through 1946. Under the statute [26 U.S.C. § 1311(b) (3)] this circumstance alone would prevent the commissioner from collecting the assessed deficiency inasmuch as Geraldine was not a related taxpayer (in a tax sense) during 1950. It therefore would appear unnecessary to decide whether the “determination” under 26 U.S.C. § 1312(3) occurred in the Westover suit, or in the second Riddell suit.
In the search for the case with the “first determination” Judge Crary may be correct that it was “Westover,” but it is a close issue vis-a-vis the second Rid-dell case.