HELVERING, COMMISSIONER OF INTERNAL REVENUE,
v.
PAN-AMERICAN LIFE INSURANCE CO.
HELVERING, COMMISSIONER OF INTERNAL REVENUE,
PAN-AMERICAN LIFE INSURANCE CO.
311 U.S. 272
Supreme Court of the United States (1940)
Negative Treatment
Also reported at: 85 L. Ed. 183 · 61 S. Ct. 210 · 1940 U.S. LEXIS 1225 · SCDB 1940-024
Cited by 12 cases
Opinion of the Court
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.
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