Commissioner of Internal Rev. v. Textile Mills S. Corp.

The writer of this opinion concurs in the judgment reversing the decision of the Board of Tax Appeals. He is furthermore satisfied about the right of the court to sit en banc and with the careful and clearly stated analysis of the facts. He wishes, however, to express a somewhat different legal emphasis from that of his brethren constituting, with him, the majority of the court.

The task of interpreting the obscurities of the various taxing statutes always holds one’s technical attention. It does not so generally hold one’s human interest as well. In the case at bar, however, both parts of the…