Estate of Fasken

I dissent.

Justice Tom Clark wryly observed in Holland v. United States (1954) 348 U.S. 121, 128 [99 L.Ed. 150, 160, 75 S.Ct. 127], that “bare figures have a way of acquiring an existence of their own, independent of the evidence which gave rise to them.” In view of the complexity of the problem involved in this litigation and the box-car figures which seem to have acquired a being of their own, it would be the easiest course to simply agree with the majority and to join in yielding to the taxpayer the substantial immunity he claims. Unfortunately to adopt that course requires us to .embrace…