Hansen v. Blackmon

I adhere to the views expressed in my opinion submitted to Chief Justice PRICE and Associate Justice SUTTON for approval. In that opinion an affirmance of the trial court's judgment was recommended. No reference was made to appellee's plea in abatement, but subsequently a memorandum was submitted which was in full accord with the disposition of this plea made by the Court and the reasons therefor. That opinion was also in accord with the Court's view that the holding of the Supreme Court of the United States in Lang v. Commissioner of Internal Revenue, cited by the Court, is controlling in a…