Court Opinion

ID: 9462258
Source: CourtListenerOpinion
Date Created: 2023-08-04 22:36:29.634253+00
Date Added: 2024-06-11T17:37:30.187676
License: Public Domain

McWILLIAMS, Circuit Judge
(dissenting):
I dissent as to part I and II in the majority opinion. The precise matter at issue in parts I and II has been considered by four other Circuits, and in each instance such Circuit has reached a conclusion contrary to the result reached by the majority in the instant case. I am persuaded that the result reached by the Fourth, Fifth, Sixth and Seventh Circuits is the proper one. See Western and Southern Life Insurance Company v. Commissioner, 460 F.2d 8 (6th Cir. 1972), cert. denied, 409 U.S. 1063, 93 S.Ct. 555, 34 L.Ed.2d 517 (1972); Western National Life Insurance Co. of Texas v. Commissioner, 432 F.2d 298 (5th Cir. 1970); Jefferson Standard Life Insurance Co. v. United States, 408 F.2d 842 (4th Cir. 1969), cert. denied, 396 U.S. 828, 90 S.Ct. 77, 24 L.Ed.2d 78 (1969); and Franklin Life Insurance Company v. United States, 399 F.2d 757 (7th Cir. 1968), cert. denied, 393 U.S. 1118, 89 S.Ct. 989, 22 L.Ed.2d 122 (1969).