- 125 -
141 F.3d at 939; Redlark v. Commissioner, 106 T.C. at 65
(Halpern, J., dissenting).
Deference only sets the framework for judicial analysis; it
does not displace it. United States v. Vogel Fertilizer Co., 455
U.S. 16, 24 (1982); United States v. Cartwright, 411 U.S. 546,
550 (1973); Dresser Indus., Inc. v. Commissioner, 911 F.2d 1128,
1137 (5th Cir. 1990). The majority relies on Courts of Appeals
opinions predating United States v. Mead Corp., supra, to analyze
the validity of section 1.163-9T, Temporary Income Tax Regs. The
majority’s analysis is incorrect; therefore, I respectfully
dissent.
WELLS, SWIFT, COLVIN, and LARO, JJ., agree with this
dissenting opinion.
Page: Previous 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 Last modified: May 25, 2011