Charles Evans Whittaker

“ Congress can be the glossator of the words it legislatively uses either by writing its desired meaning, however odd, into the taxt of its enactment, or by a contemporaneously authoritative explanation accompanying a statute. ”

“ The Commissioner next argues that the fact that Congress, with knowledge of the regulation, several times amended the 1939 Code but left § 294 (d) (2) unchanged, shows that Congress approved the regulation, and that we should accordingly hold it to be valid. This argument is not persuasive, for it must be presumed that Congress also knew that the courts, except the Tax Court, had almost uniformly held that § 294 (d) (2) does not authorize an addition to the tax in a case where no declaration has been filed, and that the regulation is invalid. ”