Commissioner of Internal Revenue v. Liberty Bank & Trust Co.

In so far as the foregoing opinion recognizes and affirms the power in Circuit Courts *326.of Appeals to entertain jurisdiction of a petition to review a decision of the Board of Tax Appeals when filed by the Commissioner of Internal Revenue, I am constrained to dissent. In such a proceeding I fail to find the .“case or controversy” necessary as a foundation of judicial action by a constitutional court. It is true that counsel for the taxpayer refused to argue this constitutional question, although requested so to do by the court, and openly conceded jurisdiction, and it is thus unlikely that any…