Intermountain Insurance Service of Vail, Ltd. Liability Co. v. Commissioner

Halpern and Holmes, JJ.,

concurring in the result only:

I. Introduction

Respondent asks that, “in the interests of justice”, we vacate our order and decision so that we may reconsider our opinion “to correct a substantial error of law” resulting from the “unusual circumstance” of the Secretary’s issuing temporary regulations ostensibly overruling the authority on which we relied 23 days earlier in deciding this case.1 Understandably, petitioner cries foul, arguing first and foremost that respondent cannot meet the high standards established by this Court for granting either a motion to vacate,…