Rieck v. Commissioner

CLARK, Circuit Judge.

For the third1 time in two years, we are urged to distinguish away a decision of the Supreme Court of the United States. We make no criticism of that. The principle of stare decisis 2 clearly does not go to the length of preclusion from persuasion. It may be, nevertheless, a rule of sufficient vitality to cause avoidance of directness. The cases indicate a tendency toward limitation to the “particular facts” rather than an express overruling. 3 This emphasis on “particular facts” undoubtedly encourages, however, a frantic search for differences of detail.

The principal…