Helvering v. Pan-American Life Insurance

Supreme Court of the United States
Helvering v. Pan-American Life Insurance, 311 U.S. 272 (1940)
61 S. Ct. 210; 85 L. Ed. 183; 1940 U.S. LEXIS 1225; 2 C.B. 233; 24 A.F.T.R. (P-H) 1072

Helvering v. Pan-American Life Insurance

Opinion

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. 267, and on the authority of that case the decision below is

Affirmed.

Reference

Full Case Name
Helvering, Commissioner of Internal Revenue, v. Pan-American Life Insurance Co.
Cited By
17 cases
Status
Published