Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner v. Commissioner

Halpern and Holmes, JJ.,

concurring:

I. Introduction

We have joined Judge Thornton’s concurring opinion, which would grant petitioner’s motion for summary judgment on the ground of this Court’s prior decisions consistently-holding that our construction of section 6501(e)(1)(A) follows from the unambiguous terms of the statute.1 That is a sufficient ground to dispose of this case and should end the matter. But the prevailing opinion2 does not stop there. Without benefit of argument from the parties, Judge Wherry has addressed the final regulations, sections 301.6229(c)(2)-1 and 301.6501(e)-1,…