Opinion

Missouri State Life Ins. Co. v. Commissioner

29 B.T.A. 401
1933 BTA LEXIS 947

Court: United States Board of Tax Appeals
Filed: Nov 23, 1933
Status: Published
Author: Smith
On the bench: Smith, Fossan, Leech
Cited by: 12 cases

The opinion

Smith,

dissenting: The decision on Issue No. 5 of the majority opinion is predicated upon the assumption that certain provisions of the income tax law relating to life insurance companies are unconstitutional. I disagree. See Commissioner v. Lafayette Life Ins. Co., 67 Fed. (2d) 209, and Commissioner v. Rockford Life Ins. Co., 67 Fed. (2d) 213. I also dissent from the decision on Issue No. 2. See Commissioner v. Lafayette Life Ins. Co., supra.

Van Fossan agrees with this dissent.

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