Court Opinion

ID: 8890776
Source: CourtListenerOpinion
Date Created: 2022-11-26 23:10:32.108322+00
Date Added: 2024-06-11T17:07:12.184373
License: Public Domain

KILKENNY, Circuit Judge
(concurring) ;
It is with great hesitation and considerable reluctance that I join in the foregoing opinion. If logical support could be found in the adjudicated authorities, I would introduce into tax law, under circumstances such as these, a principle of equity which would not permit the revenue gathering branch of our government to take advantage of a taxpayer’s well intentioned reliance on the action of another branch. Unfortunately, I am unable to apply to our facts the principles expressed in United States v. Lazy F. C. Ranch, 481 F.2d 985 (C.A.9, 1973).