Ellis Campbell, Jr., District Director of Internal Revenue v. David Fasken and Inez G. Fasken

(dissenting) .

I am in full agreement with one pronouncement by the Court: facts are stubborn things. They are stubborn because they are facts. Because they are facts, they cannot yield. Ideas may twist, theories may bend, contentions may yield, but a fact — if it is really a fact — remains rigid and changeless.

With all deference I think the Court reaches the result it does because it does not heed its own insistence that facts are stubborn and rigid things — and in reaching conclusions it confuses fact with contention.

Fad One: The opinion states “We are in agreement with the Commissioner that…