Court of Appeals for the Ninth Circuit February 18, 1981, 78-3621 (George F. Jewett, Jr., and Lucille M. Jewett v. Commissioner of Internal Revenue)

HARRIS, District Judge,

dissenting:

I respectfully dissent from the decision and opinion of the Court in this matter. In my view it is particularly important in matters of taxation that established precedent be followed, unless the Congress acts to change the rule as established or the rule be without substantial rational justification or foundation.