Edna Bennett Hirst v. Commissioner of Internal Revenue

WINTER and BUTZNER, Circuit Judges,

dissenting [from the decision of the court en banc]:

This case was initially heard by a panel consisting of Judge Bryan, Judge Butzner, and Judge Thomsen *. Judge Thomsen wrote an opinion in which Judge Butzner concurred. Judge Bryan wrote a dissent. After these opinions were circulated among the court, but before they were filed, the case was reheard en banc. Judge Haynsworth’s present opinion is the result of that rehearing.

We dissent for the reasons stated in Judge Thomsen’s opinion which follows:

THOMSEN, Senior District Judge.

The Commissioner of Internal…