# Penn Mut. Indem. Co. v. Commissioner

> United States Tax Court · June 15, 1959 · 32 T.C. 653

URL: https://www.frixlaw.com/law-library/cases/4478599

## Case

- **Full name:** Penn Mutual Indemnity Company (Dissolved), Francis R. Smith, Insurance Commissioner of the Commonwealth of Pennsylvania, Statutory Liquidator v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** June 15, 1959
- **Citations:** 32 T.C. 653; 1959 U.S. Tax Ct. LEXIS 146
- **Precedential status:** Published
- **Opinion:** Concurrence by Turner
- **Judges:** Raum,Opper,Tietjens,Atkins,Tietjens,Fisher,Atkins,Withey,Train,Forrester
- **Cited by:** 36 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4478599

## Opinion text

Turner, J., concurring: It is my opinion that the tax imposed by section 207 (a) (2) is a tax on income, and consequently any apportionment requirement is obviated by the 16th amendment. If I am wrong in that view, and in the disposition of the case it is necessary to consider the question of constitutionality apart from the 16th amendment, I concur in what is said in the majority opinion.
Harron, Teetjens, Fisher, and Atkins, //., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4478599. Public record. Not legal advice.