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HELVERING v. ILLINOIS INS. CO.

No. 27.

299 U.S. 88 (1936)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. ILLINOIS LIFE INSURANCE CO.

Supreme Court of United States.

Decided November 9, 1936.

Attorney(s) appearing for the Case

Mr. Thurman Arnold, with whom Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key, Norman D. Keller, and Edward H. Horton were on the brief, for petitioner.

Mr. Samuel B. Kraus, with whom Mr. William M. Klein was on the brief, for respondent.

MR. JUSTICE BUTLER delivered the opinion of the Court.

In its income tax return for 1929, respondent made a deduction of $133,755.71. The Board of Tax Appeals held the deduction rightly taken, 30 B.T.A. 1160, 1162; the Circuit Court of Appeals affirmed. 80 F.2d 280. Upon petitioner's insistence that the decision below conflicts with Helvering v. Insurance Co.,

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