Title V of the Economic Recovery Tax Act of 1981, Pub.L. No. 97-34, 95 Stat. 172, 323, and I.R.C. §§ 1092 & 1256 (West Supp.1987). Nonetheless, the tax treatment of pre-June 24, 1981 straddle transactions is disputed in approximately 4,400 cases docketed in the Tax Court. See 130 Cong.Rec. S8390 (daily ed. June 27, 1984). While in 1984 the IRS estimated that these cases represented $500 million in potential revenue, id., more recently it has estimated that they involve approximately $8 billion in revenue. See Supplemental Brief for the Appellee-Cross-Appellant at 3. 5 . The Tenth Circuit has since reversed the Tax Court. Miller v. Commissioner, 836 F.2d 1274, 1276 (10th Cir.1988); see also Boswell v. Commissioner, 91 T.C. No. 15, 14 (July 26, 1988) [available on WESTLAW, 1988 WL 75868] (<HOLDING>); see infra pp. 645-47. 6 .Although the Tenth
holding a medical opinion to be not significantly probative where the opinion was contrary to other substantial record evidence holding that recklessness even for fiduciaries is no longer sufficient holding that a court lacks jurisdiction when the issues in a case are no longer live holding that because plaintiff no longer has available administrative remedies his action must be dismissed with prejudice holding that tax courts miller opinion will no longer be followed