U.S. Court of Appeals for the D.C. Circuit, 1942

Northwestern Mutual Life Insurance v. Helvering

U.S. Court of Appeals for the D.C. Circuit · Decided May 11, 1942 · Gerton, Miller, Vinson

128 F.2d 752; 76 U.S. App. D.C. 13; 29 A.F.T.R. (P-H) 718; 1942 U.S. App. LEXIS 3707 (Federal Reporter, Second Series)

Counsel

Mr. David R. Shelton, of Washington, D. C., for petitioner., Mr. Benjamin M. Brodsky, Special Assistant to the Attorney General, with whom Mr. Samuel O. Clark, Assistant Attorney General, and Mr. J. Louis Monarch, Special Assistant to the Attorney General, were, on the brief, for respondent. Messrs. Sewall Key, Special Assistant to the Attorney General, J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Robert L. Williams, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Opinion of the Court

VINSON, Associate Justice.

This case was consolidated with John Hancock Mutual Life Insurance Company v. Commissioner of Internal Revenue in the Board of Tax Appeals, 42 B.T.A. 809. They were heard here together. The parties agree that the single question of law is the same in both cases. Hence the opinion of the Hancock case, - App.D.C. -, 128 F.2d 745, decided this day, is controlling.

Reversed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.