Court Opinion

ID: 4493369
Source: CourtListenerOpinion
Date Created: 2020-01-17 22:03:55.14102+00
Date Added: 2024-06-11T08:48:32.738353
License: Public Domain

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.