Supreme Court of the United States, 1940

Helvering v. Pan-American Life Insurance

Supreme Court of the United States · Decided December 9, 1940 · Black

311 U.S. 272; 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 (United States Reports)

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.

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