Equitable Life Insurance Co. of Iowa v. Helvering

U.S. Court of Appeals for the D.C. Circuit
Equitable Life Insurance Co. of Iowa v. Helvering, 128 F.2d 753 (D.C. Cir. 1942)
76 U.S. App. D.C. 14; 29 A.F.T.R. (P-H) 719; 1942 U.S. App. LEXIS 3710
Gerton, Miller, Vinson

Equitable Life Insurance Co. of Iowa v. Helvering

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
EQUITABLE LIFE INSURANCE COMPANY OF IOWA v. Guy T. HELVERING, Commissioner of Internal Revenue
Status
Published