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.