Eldon R. Kenseth and Susan M. Kenseth - Page 37

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         prior decisions.  But when experience and analysis show that we                
         have departed from the origins that we once thought to be the                  
         foundations of those decisions, and when it is our judicial                    
         interpretations and not the statute law that lead to results that              
         increasingly seem to be unjust, then we ought to reexamine the                 
         foundations of the doctrine.  See in this connection Phillips v.               
         Commissioner, 86 T.C. 433 (1986), affd on this issue and revd. on              
         another issue 851 F.2d 1492 (D.C. Cir. 1988).                                  
              We should not declare ourselves incapable of self-                        
         correction, merely because we chose to follow a wrong path                     
         decades ago.                                                                   
              Respectfully, I dissent.                                                  
              PARR, WELLS, COLVIN, and BEGHE, JJ., agree with this                      
         dissenting opinion.                                                            

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