# Pennsylvania Co. for Ins., etc. v. Commissioner > United States Board of Tax Appeals · April 18, 1932 · 25 B.T.A. 1168 URL: https://www.frixlaw.com/law-library/cases/4492322 ## Case - **Full name:** PENNSYLVANIA COMPANY FOR INSURANCES ON LIVES AND GRANTING OF ANNUITIES, OF THE ESTATE OF A. SIDNEY LOGAN, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** April 18, 1932 - **Citations:** 25 B.T.A. 1168; 1932 BTA LEXIS 1415 - **Precedential status:** Published - **Opinion:** Concurrence by Sternhagenmuedoce - **Judges:** Lansdon, Sternhagen, Muedoce, Smith - **Cited by:** 0 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/4492322 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492322. Public record. Not legal advice.