Search Supreme Court Cases
HELVERING V. PAN-AMERICAN LIFE INS. CO., 311 U. S. 272 (1940)
U.S. Supreme Court
Helvering v. Pan-American Life Ins. Co., 311 U.S. 272 (1940)
Helvering v. Pan-American Life Insurance Co.
Argued November 19, 1940
Decided December 9, 1940
311 U.S. 272
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Decided on the authority of Helvering v. Oregon Mutual Life Ins Co., ante, p. 311 U. S. 267.
111 F.2d 366 affirmed.
Certiorari, post, p. 637, to review .the affirmance of a decision of the Board of Tax Appeals, 38 B.T.A. 1430.
MR. JUSTICE BLACK delivered the opinion of the Court.
This case involves respondent's income tax for the tax year 1933. It is in all respects governed by our decision in Helvering v. Oregon Mutual Life Ins. Co., ante, p. 311 U. S. 267, and, on the authority of that case, the decision below is
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.