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did not acquiesce to the credits claimed for 1990, 1991, and 1992;
and (3) Bentley Court was compelled to change its initial
representation or claim of credits due to the criminal prosecution
against Lewis. We conclude that Bentley Court’s approach and
perspective regarding the duty of consistency doctrine are
inapposite.
As to the first prong, Bentley Court claimed credits and
reported the existence of qualified basis on its tax returns, as
follows:
Year Credit Yearend qualified basis
1990 $28,508 $223,770
1991 699,780 8,372,263
1992 859,543 11,537,221
The second prong concerns the Commissioner’s acquiescence or
reliance on the above-referenced facts reported by Bentley Court.
On that point, Bentley Court contends that respondent did not
acquiesce or rely, as reflected by respondent’s criminal
prosecution of Lewis with respect to the concealment of
information or records. That criminal prosecution, however, does
not relieve Bentley Court of the duty of consistency.5 In point of
5 The rationale underlying the duty of consistency has been
described, as follows:
In adjusting values the Commissioner in effect
represents the interests of all other taxpayers who
must bear what the particular taxpayer unjustly
escapes. It is no more right to allow a party to blow
hot and cold as suits his interests in tax matters than
(continued...)
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