Opinion

Pennsylvania Co. for Ins., etc. v. Commissioner

25 B.T.A. 1168
1932 BTA LEXIS 1415

Court: United States Board of Tax Appeals
Filed: Apr 18, 1932
Status: Published
Author: Sternhagenmuedoce
On the bench: Lansdon, Sternhagen, Muedoce, Smith
Cited by: 0 cases

The opinion

SteRnhagen and Muedoce:,

concurring: When the Board concludes, as it properly and correctly does, that vivisection is not necessarily cruelty to animals within the meaning of the statute, the ground for the decision is complete. It is, in our opinion, unnecessary and probably improper to consider the general wisdom of vivisection, and we therefore refrain from participation in the discussion of that question.

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