Harkness v. United States

I respectfully dissent. In my opinion, the majority opinion by failing to hold that Section 662 (a) (2) (B) of the Internal Revenue Code of 1954 (26 U.S.C. § 662(a) (2) (B) (1958)) and the related Treasury Regulations 1.662(a)-3 are unconstitutional and invalid, has placed a stamp of approval upon the acts of the Internal Revenue Service in collecting income taxes from the plaintiff that she did not owe and in exempting the trusts from income taxes that they owed. This has *740caused an unconscionable result to be reached in this case.

Regardless of the elaborate and complicated provisions of the…