State Mutual Life Assurance Co. v. Helvering

U.S. Court of Appeals for the D.C. Circuit May 11, 1942

State Mutual Life Assurance Co. v. Helvering, 128 F.2d 753 (D.C. Cir. 1942)

76 U.S. App. D.C. 14

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.

Reference

Full Case Name: STATE MUTUAL LIFE ASSURANCE COMPANY v. Guy T. HELVERING, Commissioner of Internal Revenue
Status: Published