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)

Counsel

Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Edward H. Horton were on the brief, for petitioner., Mr. Eugene J. McGivhey for respondent.

Cases that cite this one

9 later published cases cite this decision.

Northern Ind. Pub. Serv. Co. v. Commissioner (United States Tax Court 1995)
Principal Mutual Life Insurance Company v. The United States, Defendant/cross-Appellant (Fed. Cir. 1995)
United Benefit Life Insurance Company, a Corporation v. James L. McCrory (8th Cir. 1969)
Northern Indiana Public Service Company v. Commissioner (United States Tax Court 1995)
Dumaine Farms v. Commissioner (United States Tax Court 1980)
Occidental Life Insurance v. United States (United States District Court for the Southern District of California 1965)
Manufacturers Life Ins. Co. v. Commissioner (United States Board of Tax Appeals 1941)
AM/FM International v. Huddleston (Colo. App. 1995)
Estate of Ash v. Commissioner (United States Tax Court 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.