Legal Opinion · Dissent

Davis' Estate v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided July 8, 1952No. 34785Published

1Dissent

HALLEY, V.C.J.

(dissenting). I am unable to agree with the majority opinion, because I believe there has been a misconception of the law of insurance as it applies in states where the community property law is extant.

As was said in the majority opinion, the insurance policies here were taken out, and the insured died, while our short-lived community property law was in existence. Sec. 4 of our Community Property Act, which is found in S. L. 1945, p. 118, and sec. 55, Title 32, O.S. 1941, includes the following lánguage:

“The husband shall have the man- ' agement and control and may dispose of…

2Cases cited19 opinions

  1. Poe v. SeabornSupreme Court of the United States · 1930
  2. Lang v. CommissionerSupreme Court of the United States · 1938
  3. Blackmon v. HansenTexas Supreme Court · 1943
  4. Kelly v. KellySupreme Court of Louisiana · 1912
  5. Volunteer State Life Insurance v. HardinTexas Supreme Court · 1946

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