1. Home
  2. Browse Decisions
  3. U.S.
  4. 311 U.S.
  5. 311 U.S. 272 (1940)
 

HELVERING, v. PAN-AMERICAN INS. CO.

No. 264.

311 U.S. 272 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. PAN-AMERICAN LIFE INSURANCE CO.

Supreme Court of United States.

Decided December 9, 1940.

Attorney(s) appearing for the Case

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. McGivney for respondent.

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

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases