# Missouri State Life Ins. Co. v. Commissioner

> United States Board of Tax Appeals · November 23, 1933 · 29 B.T.A. 401

URL: https://www.frixlaw.com/law-library/cases/4493369

## Case

- **Full name:** MISSOURI STATE LIFE INSURANCE COMPANY, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** November 23, 1933
- **Citations:** 29 B.T.A. 401; 1933 BTA LEXIS 947
- **Precedential status:** Published
- **Opinion:** Dissent by Smith
- **Judges:** Smith, Fossan, Leech
- **Cited by:** 12 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/4493369

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4493369. Public record. Not legal advice.