Cynthia L. Rowe - Page 37

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          mean acceptance and approval of any or all of the reasons                   
          assigned by the Court for its conclusions.”  1958-2 C.B. at 3.              
               Third, Rev. Rul. 66-28, supra, is distinguishable in that it           
          is interpreting a regulation, sec. 1.152-1(b), Income Tax Regs.,            
          that does not contain the reasonable-expectation-of-return test,            
          contained in section 1.2-2(c)(1), Income Tax Regs.  See supra               
          note 3.  Perhaps Rev. Rul. 66-28, supra, is best read as                    
          acknowledging that nursing home stays are “temporary absences due           
          to special circumstances” if done with the intent or hope of one            
          day returning, rather than abrogating a different regulation’s              
          requirement that such a hope to return be reasonable.  The ruling           
          is also distinguishable in that a nursing home stay, although it            
          may be necessitous, is not compelling in the same way that a stay           
          in jail is compelling.                                                      
               Fourth, even if not distinguishable, Revenue Rulings do not            
          have the force of regulations.  E.g., Estate of Kincaid v.                  
          Commissioner, 85 T.C. 25 (1985).  Indeed, the Supreme Court has             
          held:  “[T]he Commissioner’s acquiescence in an erroneous                   
          decision, published as a ruling, cannot in and of itself bar the            
          United States from collecting a tax otherwise lawfully due.”                
          Dixon v. United States, 381 U.S. 68, 73 (1965).                             
               Finally, and most importantly, are we really prepared to               
          interpret a ruling that, it seems by stealth, overrules a                   

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