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MASS. MUTUAL LIFE INS. CO. v. U.S.

No. 322.

288 U.S. 269 (1933)

MASSACHUSETTS MUTUAL LIFE INSURANCE CO. v. UNITED STATES.

Supreme Court of United States.

Decided February 6, 1933.

Attorney(s) appearing for the Case

Mr. Guy Patten, with whom Mr. A.R. Serven was on the brief, for petitioner.

Mr. Whitney North Seymour, with whom Solicitor General Thacher and Assistant Attorney General Rugg were on the brief, for the United States.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The question in this case is whether the petitioner, a Massachusetts life insurance company operating on the mutual level premium plan, is entitled, under § 245 of the Revenue Act of 1926,1 to deduct from its gross income, as interest paid, the amount of interest credited to its policyholders during the taxable year, but not withdrawn...

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